Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Surabaya)

Prihatmoko, Kurnia Ramadhan (2023) Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.

[img]
Preview
Text (Cover)
1613010246.-cover.pdf.pdf

Download (424kB) | Preview
[img]
Preview
Text (BAB I)
1613010246.-bab1.pdf.pdf

Download (529kB) | Preview
[img] Text (BAB II)
1613010246.-bab2.pdf.pdf
Restricted to Registered users only until 5 June 2025.

Download (470kB)
[img] Text (BAB III)
1613010246.-bab3.pdf.pdf
Restricted to Registered users only until 5 June 2025.

Download (569kB)
[img] Text (BAB IV)
1613010246.-bab4.pdf.pdf
Restricted to Registered users only until 5 June 2025.

Download (830kB)
[img]
Preview
Text (BAB V)
1613010246.-bab5.pdf.pdf

Download (235kB) | Preview
[img]
Preview
Text (Daftar Pustaka)
1613010246.-daftarpustaka.pdf.pdf

Download (351kB) | Preview
[img] Text (LAMPIRAN)
1613010246.-lampiran.pdf.pdf
Restricted to Registered users only until 5 June 2025.

Download (885kB)

Abstract

The purpose of this study was to examine and analyze the effect of competencies and independency on the audit and auditor ethics as moderated variable. This research is a quantitative study with primary data. The population in this study are auditors who are still working in public accounting firms in Surabaya. The selection of research samples has been done by performing probability sampling with the simple random sampling method. The sample in this study were 84 respondents who were determined using the slovin formula. This research was analyzed using PLS (Partial Least Square) assisted by Warp PLS version 6.0. The results of this study indicate that competence had positive effect on audit quality, independence had positive effect on audit quality, auditor ethics moderates the positive effect of competence on audit quality, auditor ethics moderates the positive influence of independence on audit quality Keywords: Competency, Independency, Audit Quality, Audit Ethics

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAnwar, Saiful195803251988031001UNSPECIFIED
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Kurnia Ramadhan Prihatmoko
Date Deposited: 06 Jun 2023 01:25
Last Modified: 06 Jun 2023 01:25
URI: http://repository.upnjatim.ac.id/id/eprint/14615

Actions (login required)

View Item View Item