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All Journal Eduvest - Journal of Universal Studies
July Kristiani Br Sitepu
Universitas Prima Indonesia
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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Effect of Work Experience, Independence, Objectivity and Integrity on the Quality of Auditor's Audit Results with Motivation as a Moderating Variable Arifin Ade Neser; July Kristiani Br Sitepu; Wilsa Road Betterment Sitepu
Eduvest - Journal of Universal Studies Vol. 2 No. 7 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1960.007 KB) | DOI: 10.59188/eduvest.v2i7.509

Abstract

The purpose of this study was to analyze the effect of work experience, independence, objectivity, integrity, on the quality of audit results with motivation as a moderating variable. This type of research is quantitative. The population in this study were auditors at the Financial and Development Supervisory Agency (BPKP) of North Sumatra, Medan with a sample of 70 auditors, which were taken using purposive sampling method. The research instrument used a questionnaire and the analytical technique used was multiple linear regression analysis. The results of the study indicate that integrity and objectivity have an effect on audit quality. Work Experience, Independence, motivation as moderating variables have no effect on Audit Quality.
Co-Authors Arifin Ade Neser Wilsa Road Betterment Sitepu