FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI MODERATING VARIABEL
ABSTRACT: This study was made
to test and prove empirically about the influence of of competency,
independency and auditor experience to audit quality wich is moderated by
auditor ethic. This study is quantitative study witch causal associative
approach. Survey method was used by giving questionnaires to the auditors who work
in public accounting office in Medan. Non-probability sampling was chosen to by
61 persons as sample. The Data was analyzed by mutiple regresion and Moderated
Regression Analysis (MRA). The results showed that simultane ously there was
positive effect and significant competency, independency and auditor experience
to the audit quality. Beside, partialy or base on t test positive effect and
significant was found between competency and independency to audit quality.
But,working experience was negative not significant to audit quality. This
study also found that auditor ethic could not moderated the competency
influence, independency, and audit quality to working experince. For the
further study it suggested to use other moderation variable wich is possibly
give influence to competency, independency and auditor experience to audit
quality.
KEYWORDS: Ekonomi, Jurnal,
Online, Akuntansi, Bisnis, Competency, independency, working experience,
auditor ethic, audit quality
Penulis: Leni Deli., Ade Fatma
Firman Syarif
Kode Jurnal: jpakuntansidd150595
