Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Social Science

Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable I Made Purba Astakoni; Ida Bagus Swaputra; Ni Made Satya Utami; Yenny Verawati
Journal of Social Science Vol. 1 No. 3 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v1i3.29

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.
Co-Authors Agus Gde Ditha Mahendra Anak Agung Istri Ngurah Marhaeni Anik Yuesti Ardianus Sila Arista Dwi Kurniawan Astakoni, I Made Purba Bahuda Wedanta, Komang Daiva Rama Daniel Manek Desak Ayu Sriary Bhegawati Desak Made Sukarnasih Dewa Ayu Agung Dian Hardi Yanti Gde Bagus Brahma Putra Gede Irwandika . Gregorius Paulus Tahu I Gusti Agung Diah Pradnya Putri I Gusti Ayu Diah Yuniti I Kadek Bagas Indra Pranata I Kadek Dedy Efriyadi I Ketut Setia Sapta I Komang Yogha Aditya Purwo I Made Endra Kartika Yudha I Made Purba Astakoni I Made Purba Astakoni I Made Suryana I Nengah Sudja I Nengah Sudja I Nyoman Agus Wahyu Anggara I Nyoman Tri Sutaguna I Putu Randy Sastrawan I Wayan Mendra I Wayan Sudirman Ida Ayu Made Laras Santika Dewi Ida Ayu Mega Suryantari Ida Bagus Swaputra Joko Utomo Kadek Ary Dwipayana Luh Kadek Budi Martini Luh Putri Mas Mirayani Made Benny Yuda Asrama Made Kembar Sri Budhi Neng Ayu Agustina Wandini Ni Kadek Budi Sri Pertiwi Ni Kadek Indah Pebrianti Ni Ketut Ledy Sriutami Ni Km. Lolita Sri Widiarni Ni Komang Tri Risnawati Ni Luh Gede Putu Purnawat Ni Made Satya Utami Ni Putu Ayu Mirta Mahayani Ni Putu Chintya Pradnyandari Ni Putu Eni Prabawati Ni Putu Inten Leoni Ni Putu Mitha Lestari Dewi Ni Putu Sukanteri Ni Putu Wiwin Setyari Ni Rai Aditya Putri Ni Wayan Rustiarini Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Pande Komang Suparyana Putu Novia Hapsari Ardianti Putu Wulan Francisca Sumaryanti Richadinata, Kadek Riyan Putra Santi Diwyarthi, Ni Desak Made Sapta Rini Widyawati Sari , Ni Komang Santi Yulia Sriary Bhegawati, Desak Ayu Sukmayanti, Nyoman Ayu Purnami Surya Firmansyah Susilo, Dominicus Djoko Budi Tjok Istri Sri Harwathy Utami , Ni Made Satya Vindiyastara, Shella Putri Widiarni, Ni Km. Lolita Sri Widyantari , Gusti Ayu Ratih Yulistiyono, Agus