NDLI: PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Kasus pada Kantor Akuntan Publik di Wilayah Surabaya)

Please wait, while we are loading the content...

PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Kasus pada Kantor Akuntan Publik di Wilayah Surabaya)

Content Provider	Semantic Scholar
Author	Hafsha, Reni
Copyright Year	2011
Abstract	Profession of public accountants (auditors) are often stuck in a dilemma, auditors should pay attention to credibility and professional ethics, but the other side must also face pressure from clients in making decisions. Such a position can affect the quality of audit in the result. This research is related to the influence of competence, independent, and accountability of audit quality and auditor ethic as a variable moderation. This research use non probability sampling as the sampling technique with the amount of sample are 56 auditors who works in public accounting offices in Surabaya. While the analysis used is multiple regression analysis and Moderated Regression Analysis (MRA). Result of analysis showed that independent effected audit quality significantly. Influence independent of audit quality on auditor ethics of moderation can not be showing, because of the result out from model (excluded variables). Moreover, this research showed that competence effected audit quality significantly. Competence of quality audit on auditor ethics of moderation showed no significant result. This research showed that accountability effected audit quality significantly too. The influence of accountability of audit quality on auditor ethic of moderation showed no significant result. So the ethical auditors can not be regarded as variables that moderate the influence of the competence and accountability of audit quality.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://repository.unair.ac.id/29046/2/gdlhub-gdl-s1-2011-hafshareni-21605-a25911-k.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

Central Library (ISO-9001:2015 Certified)
Indian Institute of Technology Kharagpur
Kharagpur, West Bengal, India | PIN - 721302

See location in the Map
03222 282435
Mail: support@ndl.gov.in

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in