CD Skripsi

Pengaruh Kompetensi, Skeptisisme Profesional, Pengendalian Mutu, Dan Pemahaman Spi Terhadap Kualitas Audit Dengan Integritas Sebagai Pemoderasi (Studi pada Pemeriksa BPK Perwakilan Provinsi Riau)

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SUMMARY
Good government financial management must be supported by quality public sector audits. If the quality of public sector audits is low, it may provide leeway for government agencies to commit budget irregularities. With high audit quality, reliable financial statements will be produced as a basis for decision making. The likelihood that the auditor will find a misstatement depends on the quality of the auditor's understanding, while the ability to manifest what has been believed to be true into reality with the values of honesty depends on the integrity of the auditor. This study aims to analyze the influence of competence, professional skepticism, quality control and understanding of SPI on audit quality. To test and analyze integrity moderates the influence of competence, professional skepticism, quality control and understanding of SPI on audit quality. The sample in this study was auditors of BPK Riau Provincial Representative which amounted to 75. The research method was carried out by survey using questionnaires. The data analysis used in this study was multiple linear regression and Moderated Regression Analysis (MRA).
The results of testing the research hypothesis show that competence, professional skepticism, quality control and understanding of SPI affect audit quality. Integrity moderates the influence of competence, professional skepticism, quality control and SPI's understanding of audit quality. The implication of the research for auditors at the Riau Provincial Representative BPK Office is that this research can help improve understanding of the factors that contribute to audit quality. With a better understanding of how competence, professional skepticism, quality control, and understanding of SPI affect audit quality, CPC can focus efforts on improving the audit process and its results.


Key words: Competence, Professional Skepticism, Quality Control, SPI
Understanding, Audit Quality, Integrity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247695

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247695

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

Jaka

Versi lain/terkait

Lampiran Berkas

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