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Kompetensi, Kemahiran Profesional, Kompleksitas Tugas, Etika Auditor, Dan Kualitas Audit (Bukti Empiris: Kantor Akuntan Publik Di Wilayah Pekanbaru)

ABSTRACT
This study aims to examine and re-analyze the influence of competence,
due professional care, task complexity, and auditor ethics on audit quality. This
study also explains the implications of research results which show that
competence, due professional care, task complexity and auditor ethics affect audit
quality and also have implications for public auditors, especially public
accounting firms (KAP) in the Pekanbaru area because there are audit quality
variables. become a suggestion for public accounting firms (KAP) to pay attention
to internal and external factors that can affect audit quality. The population of
this study is all public accounting firms (KAP) in the Pekanbaru area as many as
8 KAP. The sample used in this study were 50 people. The sampling technique
was carried out using the saturated sampling method. The method of data
analysis in this research is using Structural Equation Modeling-Partial Least
Square (SEM-PLS) using Warp-PLS software version 6.0. The results showed that
competence had a positive effect on audit quality, due professional care had a
positive effect on audit quality, task complexity had a negative effect on quality,
and auditor ethics had a positive effect on audit quality. So, the conclusion of this
study is that all hypotheses are accepted.
Keywords: Competence, Due Professional Care, Task Complexity, Ethics Auditor

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 122 (0024)
02 03. 122 (0024)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 122 (0024)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 122 (0024)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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