Natasha Rizky Annisa
Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Found 1 Documents
Search

PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT Natasha Rizky Annisa; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 17 No 1 (2016)
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

Abstract

This study was conducted to determine the effect of due professional care on audit quality and auditor experience influence in the relationship between experience with audit quality. This research was conducted in the Public Accounting Firm (KAP) of Bali which amounted to a total of seven KAP all auditors by 80 auditors. In this study using purposive sampling technique. Data analysis technique used is the technique of regression moderation. The response in this study of 54 questionnaires, with the amount used as many as 33 questionnaires. Based on the results of simple regression analysis found that due professional care positive effect on audit quality. This shows that the higher the professional due care it will produce a high quality audits. Moderation of the regression results found that work experience which is able to moderate the impact that the weakened due professional care in audit quality.