CD Skripsi
The Effect Of Competence, Independence, Work Experience, And Task Complexity Toward Audit Quality With Auditor Ethics As Moderating (Empirical Study At The Riau Province Representative Office Of Bpkp)
ABSTRACT
This study aims to examine the effect of competence, independence, work experience, and task complexity on audit quality with auditor ethics as a moderating variable at the Riau Province BPKP Representative Office. This research is a quantitative research using primary data with a questionnaire instrument. The population in this study were all government internal auditors who worked at the Riau Province BPKP Representative Office. The research sample was selected using the probability sampling method, the research sample obtained was 53 respondents. The data analysis technique used in this study is descriptive statistics with the help of SPSS software (Statistical Package for Social Science) version 25. The results showed that the independent variables, namely competence, independence, work experience, and task complexity had an effect on the dependent variable, namely audit quality. And the moderating variable, namely auditor ethics, is not moderate the effect of competence, independence, work experience, and task complexity on audit quality.
Keywords: Competence, Independence, Work Experience, Task Complexity, Auditor Ethics and Audit Quality
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