Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Delsi Nia Sarca
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Delsi Nia Sarca; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p21

Abstract

The purpose of this study was to determine the effect of auditor experience and independence on audit quality with auditor ethics as a moderating variable. This research was conducted on all KAPs that are still operating in Bali Province. The sampling technique used was purposive sampling. Data were analyzed using the Moderated Regression Analysis (MRA) test. The results of the analysis show that the auditor's experience has a positive effect on audit quality, auditor independence has a positive effect on audit quality, auditor ethics strengthens the influence of auditor experience on audit quality and auditor ethics reinforces the influence of independence on audit quality in KAP Bali Province. Keywords: Auditor experience, independence, auditor ethics, audit quality
Co-Authors Ni Ketut Rasmini