Subyek : competence
Judul : Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi
Deskripsi : In performing its duties of an auditor should have the competence and independence of the audit and ethic in order to establish the quality of the audit client's financial statements audited. This study was to examine the effect of the competence and independence of the auditor's audit quality with ethics as a moderating variable. The number of questionnaires distributed was 60 sheets distributed to KAP in Surabaya, only 47 questionnaires that can be processed. Data processed for validity and reliability before tested by multiple regression and interaction. The results showed that competence, independence and ethics of auditors have significant influences on the auditor's audit quality both simultaneously and partially. Ethic moderates the effect of competence on audit quality and auditor ethics moderate the effect of independence on audit quality.
Tahun Penelitian : 2014
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Penerbit : Fak Ekonomika dan Bisnis Univ. Gadjah Mada
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