PENGARUH INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI
ABSTRACT: The purpose of this
study was to determine the effect of job satisfaction strengthen auditor
independence and professionalism to audit quality. This study was conducted in
7 KAP in Bali Province. Samples are taken as much as 81 auditors, the data
collection methods used in this research is survey method with questionnaire
technique. Data analysis technique used is Moderated Regression Analysis (MRA).
Based on the analysis found that job satisfaction does not affect the auditor's
independence and professionalism to audit quality. This suggests that a good
auditor is satisfied or not satisfied with the work still required to act
independently and professionally for the independence is an absolute
requirement that must be owned by an auditor to affect audit quality, and
professionalism of auditors should be enhanced in order to affect the quality
of the audit.
Penulis: Made Hardy
Suardinatha, Made Gede Wirakusuma
Kode Jurnal: jpakuntansidd160093
