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Budi Alamsyah, 14.05.52.0302
Students' Journal of Accounting and Banking
Economics, Econometrics & Finance

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PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Budi Alamsyah, 14.05.52.0302; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Audit quality is the quality of the auditor’swork that is displayed with reliable audit reports. This study aims tomeasure and evalute auditquality with integrity as a moderating variable. The population in this study were all auditors woking in the Public Accounting Firm in Central Java. Sampling was done by using convenience sampling and obtained a sample of 73 respondents. Primary data collection methods are carried out through a survey method using a questionnnare. Theresult of this study indicate that the complexity of the task does not affect audit quality. Independence has a positive effect on audit quality, and Integrity Auditors do not moderate the influence of task complexity and integrity to moderate the influence on audit quality.
Co-Authors Alfasadun Alfasadun