PENGARUH PENDIDIKAN PROFESI AKUNTANSI, PENGALAMAN, GENDER DAN RELIGIOSITAS TERHADAP KUALITAS AUDIT
ABSTRACT: This research examines
the effect of accounting profession education programs, work experience, gender
and religiosity on audit quality, especially in Indonesia. Quasi experiment
method is used to collect the data. First, the competence of auditors is
separated into education and experience. Analysis of the influence of education
and experience is carried out separately on audit quality. Second, researchers
incorporate gender and differences in the level of religiosity in the model to
determine the effect on audit quality. Finally, a moderated regression analysis
used to test the interaction effects between variables (education, experience
and religiosity). The results suggest that un-related-work experience will
reduces audit quality and religiosity raises audit quality.
Penulis: Rusmawan W. Anggoro
Kode Jurnal: jpmanajemendd130526
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