PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, DUE PROFESSIONALISME CARE, AKUNTABILITAS, KECERDASAN SPIRITUAL PADA KUALITAS AUDIT
ABSTRACT: This study aims to
determine the effect TABK , due professionalisme care , accountability , and
spiritual intelligence on audit quality in BPK RI Representative Bali Province
. The data collection is done by distributing questionnaires to all auditors in
BPK RI Representative Bali Province as respondents using saturation sampling
technique sampling . The analysis technique used is multiple linear regression
. The results of multiple linear regression analysis by observing Adjusted R2
value , indicating that the variable quality of the audit can be explained by
the variable TABK , due care professionalism , accountability and spiritual
intelligence by 66 % . Testing the hypothesis with t statistical test showed
that the variables TABK , due care professionalism , accountability , spiritual
intelligence significant positive effect on audit quality , while the remaining
34 % is influenced by other variables not included in the model study.
KEYWORDS: Computer Assisted
Audit Techniques, Due Professionalisme care, Accountability, Spiritual
Intelligence
Penulis: Nyoman Tri Nurasta
Amerthajaya, Ni Ketut Lely Aryani M
Kode Jurnal: jpakuntansidd160071
