CD Tesis

Pengaruh Skeptisme Profesional, Moral Reasoning Dan Kecerdasan Spiritual Terhadap Kualitas Audit Dengan Pengalaman Kerja Auditor Sebagai Variabel Moderating (Studi Pada Inspektorat Provinsi Riau)

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The objective of this study is to investigate effect of professional skepticism, moral reasoning and spiritual intelligent to audit quality with auditor working experience as moderating variable (study in Inspektorat Provinsi Riau). The sampling technique used purposive sampling method which resulted in a sample of 45 sample. Researchers used multiple linear regression techniques and moderated regression analysis (MRA). The results showed that (1) professional skepticism has positive affect toward audit quality; 2). Moral reasoning does not have affect toward audit quality; 3). Spiritual Intelligent has positive affect toward audit quality; 4). Auditor working experience moderates the effects of professional skepticism toward audit quality; 5) Auditor working experience moderates the effect of moral reasoning toward audit quality; 6) Auditor working experience does not moderates the effect of spiritual intelligent toward audit quality.

Keywords : Professional skepticism, moral reasoning, spiritual intelligent,
audit quality, auditor working experience

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0010)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiv, 115 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0010)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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