Image of Pengaruh Kompetensi, Pengalaman Kerja, Indepedensi, Integritas, Profesionalisme, dan Akuntabilitas Auditor Terhadap Kualitas Audit dengan Etika Auditor sebagai Pemoderasi (Studi pada Inspektorat Kabupaten/ Kota Di Provinsi Riau)
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Pengaruh Kompetensi, Pengalaman Kerja, Indepedensi, Integritas, Profesionalisme, dan Akuntabilitas Auditor Terhadap Kualitas Audit dengan Etika Auditor sebagai Pemoderasi (Studi pada Inspektorat Kabupaten/ Kota Di Provinsi Riau)

This study aims to determine the Effect of Competence, Work Experience, Independent, Integrity, Professionalism, and Auditor Accountability on Audit Quality with Auditor Ethics as Moderating (Study at the Inspectorate District / City in Riau Province). The population in this study was the Auditor Inspectorate in the Regency / City in Riau Province. And the sample in this study was the inspectorate in 5 regencies / cities namely Indragiri Hilir, Indragiri Hulu, Kuantan Singingi, Siak and Pekanbaru, with a sample of 121 auditors by distributing the research questionnaire. The auditors who filled out the questionnaire numbered 102 people. Data analysis using Moderated Regression Analysis.
Hypothesis testing is known that Competency variable (X1), Independence (X4) and Accountability (X6) have a partial effect on Audit Quality, while Work Experience (X2), Integrity (X3) and Auditor Professionalism (X3) variables have no partial effect on Quality Audit. The results of the study indicate that the interaction between ethical auditors can moderate independent variables, namely competence, independence and accountability for audit quality. whereas the Interaction Relationship between ethics auditors cannot moderate independent variables, work experience, integrity and professionalism towards audit quality. The limitations of this study were due to the large number of questionnaires that did not return, and the study period was relatively short. The suggestion is that the next research is expected to be able to use Time pressure variables etc

Keywords: Competence, Work Experience, Independent, Integrity, Professionalism, Auditor Accountability, Audit Quality, Auditor Ethics

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0043)
10 07. 219 (0043)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0043)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 140 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0043)
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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