Bukti independensi dan kompetensi auditor terhadap kualitas audit KAP di Kota Surabaya: Etika auditor pemoderasi

Murdiansyah, Isnan Zero ORCID: https://orcid.org/0000-0002-1825-0097 and Lestari, Yona Octiani ORCID: https://orcid.org/0000-0002-1825-0097 (2023) Bukti independensi dan kompetensi auditor terhadap kualitas audit KAP di Kota Surabaya: Etika auditor pemoderasi. Jurnal Ilmiah Bisnis dan Ekonomi Asia, Vol 17 (3). pp. 326-336. ISSN 0126-1258

Text 16922.pdf - Published Version Download (477kB)

Abstract

This research is to obtain empirical evidence of auditor ethics as a
moderator of the influence of auditor independence and auditor
competence on audit quality with auditor ethics as a moderator. The
dependent variable in this research is audit quality, the independent
variable in this research is auditor independence and competence, while
the moderating variable in this research is auditor ethics. The research
was conducted at a Public Accounting Firm (KAP) in the city of Surabaya
which was registered with the Indonesian Public Accountants
Association (IAPI) in 2023. This type of research is quantitative. The
data in this research uses primary data by distributing questionnaires.
The sampling method uses convenience sampling, namely a technique
for selecting samples based on the number of people in the Public
Accounting Firm. The data analysis technique used is Moderated
Regression Analysis (MRA). The results of this research show that there
is a significant positive influence of auditor ethics which moderates
auditor independence and auditor competence on audit quality. It is
hoped that the results of this research can help auditors determine the
influence of auditor independence and competence in improving audit
quality at Public Accounting Firms

Item Type:	Journal Article
Keywords:	Independence; Competence; Audit Quality; Auditor ethics
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Management
Depositing User:	SE.,MSA yonaoctiani lestari
Date Deposited:	29 Nov 2024 13:44

Downloads

Origin of downloads

Actions (login required)

View Item