ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA)
ABSTRACT: This study generally
aims to analyze determinants audit quality with moral judgment as the moderating
and has a specific purpose to know; influence of competence on perceived audit
quality, the influence of independence on perceived audit quality, the
influence of due professional care on perceived audit quality, the influence of
leadership style on perceived audit quality, the influence of organizational
culture on perceived audit quality, the influence of moral judgment on
perceived audit quality and partially, competence, independence, due
professional care, leadership style and organizational culture influence of
perceived audit quality with moral judgment as a moderating variable. This
study is an empirical study using saturation sampling technique. Data obtained
by distributing questionnaires to 44 auditors BPK RI representatives of North
Maluku province, with response rate as much 86.4%. Data analysis was performed
using regression analysis or test the assumption of Ordinary Least Square (OLS)
with a regression test to test the absolute difference value on variable
moderation. These results indicate that: Auditor competence may increase the perceived
audit quality, auditor independence may increases perceived audit quality,
auditor due professional may attitude may increases perceived audit quality,
leadership style may increases perceived audit quality, organizational culture
had no effect on perceived auditor quality and moral judgment does not
strengthen or weakens perceived audit quality, but moral judgment on an individual basis may
increases perceived audit quality.
Keywords: perceived audit quality, competence,
independence, due professional care, leadership styles, organizational culture
and moral judgment
Penulis: Suriana AR. Mahdi
Kode Jurnal: jpakuntansidd140899
