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.
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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) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics |
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| 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 |
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