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Maharani Maharani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

 1 
PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT: ETIKA SEBAGAI VARIABEL MODERASI Maharani Maharani; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1071

Abstract

Auditors are required to be able to carry out a quality audit. Several factors need to be considered by auditors related to independence, competence, accountability and ethics. Purpose of the study are determined and analyzed the effect of independence, competence, and accountability on audit quality with auditor ethics as a moderating variable. This research includes descriptive research using a survey approach. The research population is all auditors who work at KAP in Surakarta and DIY. Samples were taken as many as 33 auditors in KAP Surakarta and DIY. The sampling technique used was convenience sampling. Data collection techniques using a questionnaire. The data analysis technique used classical assumption test and multiple regression analysis, t test, F test, and coefficient of determination test. The results of the study show that: (1) Independence, competence, and accountability partially have a significant effect on audit quality; (2) The interaction between auditor independence and ethics has a significant effect on audit quality; (3) The interaction between the competence and ethics of auditors has a significant effect on audit quality; (4) The interaction between accountability and auditor ethics has a significant effect on audit quality. This means that auditor ethics is a moderating variable that affects the relationship between independence, competence, and accountability with audit quality.
Co-Authors A. Rizal Fanany Adilla Hastika Fasha Adinda Siti Ahmad Sobri Ainun Fadillah Aldwin Arwidyardi Sukahar ANDI ASWAN Anita Tri Kurniawati Annisa Zahra Arief Wildan Arif Wildan Asfianti Asfianti Asniati Asniati Azhar Wirayudha Belinda Salva Dyah Fitriasari Denisa Ratna Sari Dyah Mustika Nugraheni Eka Widhiastuti Elza Zuhry Erna Kasim Fachru Riza Ahmad Fifin L. Rahmi Fifin Luthfia Rahmi Findi Wira Purnawati Haris Maupa Hasan Murdiman Isnaini Isnaini Javita Putri Aulia La Ode Nuh Salam Lia Ira Sahara M Arif Nurohman Maryati Bachtiar misbah misbah Mitri Irianti Muhammad Jihad Azni Lubis Na'ila Amira Salsabila Nony Triyana Macelia Novalia Larissa Fandhira Nur Muhammad Ichsan Ovie Noviasari precisza fanny faranita Precisza Fanny Faranita Rahmad Pardosi Rahmah Sadida rahmi setiawati Rina Trisnawati Riskha Pangestika Riskha Pangestika Riski Prihatiningtias Riski Prihatningtias Riski Prihatningtyas Roidatul Ummah Rokilah Rokilah Rumaisha Qonita Tanaya Rusli Abdullah salahuddin harahap Shintya Nanda Nuraini Sindi Ardila Siti Husna SRI ANGGRAINI Sulasno Sulasno Tanbiyaskur Tanbiyaskur Ulfia Hasanah Vania Azarine Viola Maharani Windy Putri Wisnu Sadasih Yanuarita Tursinawati Yeti Kule Zuhdi Ma’aruf