CD Disertasi

Pengaruh Mutasi Auditor, Independensi Dan Pengendalian Mutu Pemeriksaan Terhadap Kualitas Audit Dengan Komitmen Organisasi Sebagai Variabel Mediasi Studi Pada Bpk Perwakilan Provinsi Riau

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This study aims to see and determine the direct and indirect effects of
auditor mutation, independence and audit quality control on audit quality with
organizational commitment as a mediating variable. The research method used in
this research is quantitative. The population in this study were all BPK auditors
representing Riau Province where there were three departments, namely first
auditorrs, junior auditorrs and middle auditors with a population of 75 auditors
using a census. The data analysis technique used in this study is SEM (Structural
Equation Modeling) analysis.
The results of this study found that auditor mutations, independence and
quality control systems have a significant effect on audit quality. Organizational
Commitment has a significant effect on audit quality. Organizational commitment
is able to mediate the effect of auditor mutations, independence and quality
control systems on audit quality.
Keywords: Auditor Transfer, Independence and Quality Control System,
Organizational Commitment and Audit Quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247698

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247698

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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