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Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderator (Studi Empiris Pada Auditor Di KAP Big Four Jakarta)

Marsellia, Marsellia and Meiden, Carmel and Hermawan, Budi (2012) Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderator (Studi Empiris Pada Auditor Di KAP Big Four Jakarta). SEMINAR NASIONAL DAN CALL FOR PAPERS . ISSN 978-979-3649-65-8

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Abstract

This study investigates the influence of competency and independency againts the quality of audit and also examines whether competency and independency that moderated by auditor ethics influence the audit quality, remember both of that are important to resulted good audit quality. The result indicates that all independent variable that competency and independency effected audit quality significantly. Beside that, this research found that interaction between competency and auditor ethics and also interaction between independency and auditor ethics have significantly effect to the quality of audit. The conclusion obtained is competency, independency, the interaction between competency and ethic, and also the interaction between independency and ethic that give influence to the audit quality significantly. For future research expected can use other moderating variable influencing independency, competency, and also audit quality.

Item Type: Article
Uncontrolled Keywords: competency, independency, ethic, audit quality
Subjects: H Social Sciences > HG Finance
Faculty / Institution: Fakultas Ekonomi > Proceedings
Depositing User: User Proceeding
Date Deposited: 03 Jul 2012 04:35
Last Modified: 03 Jul 2012 04:35
URI: http://eprints.unisbank.ac.id/id/eprint/178

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