Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Faizah Nur Oktavianna
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH KECERDASAN INTELEKTUAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI AUDITOR SEBAGAI PEMODERASI (Studi Empiris pada Auditor KAP di Semarang) Faizah Nur Oktavianna; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.049 KB)

Abstract

This study aims to analyze the effect of intellectual intelligence on audit quality by moderating auditor independence. This research was conducted on auditors working at the Semarang Public Accountant Office. There are two hypotheses in this study, including the influence of intellectual intelligence on audit quality and auditor independence moderates the influence of intellectual intelligence on audit quality. This study uses primary data obtained from the results of distributing questionnaires at the Semarang Public Accountant Office. The sampling method in this study is random sampling. This study uses a moderating regression analysis technique with a test of the absolute value difference. The result of this study indicate that the intellectual intelligence has a positive effect on audit quality. The result of the study shows that auditor independence has a positive effect to moderate the influence of intellectual intelligence on audit quality.
Co-Authors Sudarno Sudarno