INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)
Abstract: The purpose of this
study was to analyze the effect of the independence, competence, work
experience ,and due professional care to
the quality of the audit and the independence, competence, work experience and
due professional care on audit quality that is moderated by the ethics of the
profession, especially at the internal auditors working in public accounting in
Cental Java and Yogyakarta. The population in this study are all auditors who
work in public accounting in Central Java and Yogyakarta. The sampling
technique used was purposive sampling method, with the acquisition of a sample
of 78 respondents. The primary data collection using the questionnaire. The
data are analyzed using multiple linear regression analysis and moderated
regression analysis (MRA). The results of the analysis proved that the variable
independence, competence, work experience, due professional care, the
interaction of the independence of the ethics of the profession, and the
interaction of experience working with professional ethics partially
significant effect on audit quality, while the interaction of competence with
professional ethics and interaction due professional care with ethics
profession partially no significant effect on audit quality.
Keywords: Independence,
Competence, Work Experience, Due Professional Care, Professional Ethics, Audit Quality
Penulis: Widia Arum Ningtyas,
Mochammad Abdul Aris
Kode Jurnal: jpakuntansidd160740
