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All Journal Jurnal Sosial Budaya Jurnal Analisis Manajemen Journal of Accounting Science International Journal of Financial, Accounting, and Management Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Unri Conference Series: Community Engagement ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ALMUJTAMAE: Jurnal Pengabdian Masyarakat Muria Jurnal Layanan Masyarakat Journal of Trends Economics and Accounting Research Buletin Abdi Masyarakat (BAM) Community: Jurnal Pengabdian Pada Masyarakat
Aprilia Whetyningtyas
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Journal : Journal of Accounting Science

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The Factors Affecting Audit Quality with Auditor’s Experience as Moderating Variable: Faktor-faktor yang Mempengaruhi Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderasi Elyana, Ema; Whetyningtyas, Aprilia; Ayu Susanti, Diah
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1716

Abstract

The purpose of this study was to examine and analyze about the effect of independence, due professional care, locus of control and time budget pressure on audit quality with auditor’s experience as moderating variable at Regional Inspectorate of The Pati Residency. This study used convenience sampling technique with sample of 100 respondents from internal auditors. The analysis used Smart PLS 4.0 Software and the result: (1) Independence had positive effect on audit quality. (2) Due professional care had positive effect on audit quality. (3) Locus of control had positive effect on audit quality. (4) Time budget pressure had no effect on audit quality. (5) Auditor’s experience not able to moderate the effect of independence on audit quality. (6) Auditor’s experience not able to moderate the effect of due professional care on audit quality. (7) Auditor’s experience is able to moderate (strengthens) the effect of locus of control on audit quality. (8) Auditor’s experience not able to moderate the effect of time budget pressure on audit quality
Co-Authors Alifiana, Mia Ajeng Alifiana, Mia Ajeng Alvaro, Gading Ananda Amanah Prihutami Arumsari, Nurul Rizka Ashari Ashari Ashari Ashari Ayu Susanti, Diah Azizah, Amalia Dhaifina Idznitia Apriyani Naimi Diah Ayu Susanti Dianing Ratna Wijayani Elyana, Ema Faridhatun Faidah Handayani, Retno Tri Hutomo Rusdianto, Hutomo Indah Dwi Prasetyaningrum Izza Ashsifa Joko Utomo Kertati Sumekar Masruki Kabib Mulyanto Mulyanto Nadia, Linda Putri Naimi, Dhaifina Idznitia Apriyani Ponny Harsanty Ponny Harsanty, Ponny Rama Ade Taruna Setyo Ferry Wibowo Shofa, Ainun Nurus Solly Aryza Sri Mulyani Susanti, Diah Ayu