Pengaruh Independensi Dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating (Studi empiris pada Kantor Akuntan Publik Surakarta dan Yogyakarta)

Karlina, Defi and , Dr. Triyono, S.E., M.Si. (2019) Pengaruh Independensi Dan Pengalaman Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating (Studi empiris pada Kantor Akuntan Publik Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research purpose is to tested and analyze the effect of independence and auditor experience of Audit Quality with auditor ethics as a moderating variable. This research was conducted at the Public Accountant Office in Surakarta and Yogyakarta. The sample in this study were auditors who worked at the Public Accountant Office in Surakarta and Yogyakarta. Based on the convenience sampling method, 40 observational data were obtained. Analysis used by multiple regression methode with Moderated Regression Anlysis (MRA). The results of the study show that independence not effect on audit quality. Auditor experience has a effect on audit quality. Auditor ethics does not influence the relationship of independence with audit quality. Auditor ethics does not influence the relationship of auditor experience with audit quality. Simultaneous test result there is an influence of independence and auditor experience.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Independence, auditor experience, auditor ethics and audit quality
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DEFI KARLINA
Date Deposited:	27 Aug 2019 03:52
Last Modified:	27 Aug 2019 03:52
URI:	http://eprints.ums.ac.id/id/eprint/77366

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