Image of Pengaruh Kompetensi, Independensi, Profesionalisme Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit Aparat Inspektorat Dengan Pengalaman Sebagai Variabel Moderating
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Pengaruh Kompetensi, Independensi, Profesionalisme Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit Aparat Inspektorat Dengan Pengalaman Sebagai Variabel Moderating

This study aims to prove the influence of Competence, Independence, Professionalism and Time Budget Pressure Apparatus on theAudit Quality Inspectorate Apparatus With Experience As moderating variables. This type of research done on the inspectorate in Kampar. This study is a survey research using census method, whereas the spreading technique using a questionnaire distributed to inspectors of the Inspectorate, population in this study is the auditor who works at the office inspectorate, a questionnaire distributed 44, a total of 39 questionnaires were returned. Data was analyzed using multiple linear regression testing and MRA.
Of the value of the partial test or t test each independent variable on the dependent variable obtained results that the partial competence, professionalism and Time Budget Pressure effect on audit quality, while independence has no effect on audit quality. The experience also proved unable to affect the relationship of competence, independence, professionalism and budget pressure on audit quality.
The results also showed results in which R2 of 0.571 where it explains that the percentage of donated influence of independent variables (Competence, Independence, Professionalism and Time Budget Pressure) on dependent variable (auditquality) of 57.1% while the remaining 42.9% influenced his by other variables not included in this study.



Keywords: Competence, Independence, Professionalism, Time Budget Pressure, Experience and Quality Audit

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 218 (0045)
10 07. 218 (0045)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 218 (0045)
Penerbit
Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi.,
Deskripsi Fisik
xiv, 118 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 218 (0045)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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