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All Journal Suska Journal of Mathematics Education Agricore: Jurnal Agribisnis dan Sosial Ekonomi Pertanian Unpad Jurnal Analisa Jurnal SEPA (Social Economic and Agribusiness Journal) Journal of Economic, Bussines and Accounting (COSTING) Tarbawi : Jurnal Ilmu Pendidikan MATEMATIKA DAN PEMBELAJARAN JURNAL AKUNIDA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pendidikan Matematika (Jupitek) SULTANIST: Jurnal Manajemen dan Keuangan JURNAL MUTIARA AKUNTANSI Advances in Food Science, Sustainable Agriculture and Agroindustrial Engineering (AFSSAAE) Jurnal Bisnis Tani Jurnal Agriuma International Journal Of Science, Technology & Management (IJSTM) Jurnal PEKA (Pendidikan Matematika) Movere Journal International Journal of Community Service Kognitif: Jurnal Riset HOTS Pendidikan Matematika Edumatika Jurnal Masyarakat Indonesia Bulletin of Applied Mathematics and Mathematics Education Journal of Governance Risk Management Compliance and Sustainability Jurnal Riset Mahasiswa Matematika Journal Research of Social Science, Economics, and Management Jurnal Ilmiah Mahasiswa Pertanian Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Proceedings Series of Educational Studies JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Jurnal Agrisep Journal of Community Engagement
Elly Susanti
Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala
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Journal : Movere Journal

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Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
Co-Authors Aan Putra Abd. Rasyid Syamsuri Afriani, Miratia Agung Prastio Agus Nugroho Agussabti Agussabti Agussabti Agussabti Agussabti Agussabti Agussabti Agusssabti Agustina Arida Ahmad Humam Hamid Akbar, Lalu Ajimuliardi Akhmad Baihaqi Alfaridzi, Tegar Alfatin Samay Alghar, Muhammad Zia Amirul Fuadi Andy Wijaya Angga Dwi Mulyanto Ani Muharni Astuti Astuti - Aurum Sahlida Ayulia Yunara Azra Algifari Bahasa Indonesia, Bahasa Indonesia Budi Darma Butarbutar, Novita Candra, Vivi Christine D. Nainggolan Cut Anly Tritama Damanik, Nuraini Yunita Damanik, Zuhari Dani Ansari Darwin Lie Debi Eka Putri Dewi Nainggolan, Christine Dinaroe Dinaroe Diswandi Nurba, Diswandi Duano Sapta Nusantara Dwi Suheriyanto Edi Saputra EFENDI Efendi Efendi Effendi, Helwin Elvira Iskandar Ernest Grace Eryd Saputra Eva Amalia F Silaen, Musa fendiyanto, fendiyanto Furqan Nazir Huda, Nur Fuad Kholiqul Ilham Syahputra Indra Indra Indra Indra Indra Indra Ira Manyamsari Irdavani, Ananta Irfan Zikri Jannah, Akyunnul Juan Anastasia Putri Jubi, Jubi Julyantri, Julyantri Kamaruzzaman, Suraiya Khairul Anwar Khairul Azwar Kiki Andriyan Lailaturrosidah, Azah Lailiyah, Munirotul Lase, Agustian Zisokhi Laswadi Laswadi Lenny Dermawan Sembiring Luh Putu Ratna Sundari Lukman Hakim M. Aflah Fauzan Siregar Magfiroh, Norma Hasanatul Magfiroh Maghfiroh, Jamilatul Maqfirah Van Tawarniate Marhayati Marto Silalahi Mira Chazinatuddini Muhammad Akram Muhammad Akram muhammad rizki aulia Muji Burrahmad Mujiburrahmad Mujiburrahmad Muliadi Muliadi Musa Fernando Silaen Mustafa Usman Mutiara Arlisyah Putri Utami Nafisatul Qur'ani, Fauziyah Nainggolan, Pinondang Naufal Mutawakkil Nelly Ervina Peggi Epaga Purba, Olimvia Agus Santi Purba, Rosanna Putri, Risty Angelia Qur'ani, Fauziyah Nafisatul Raida Agustina Ratu Ilma Indra Putri Risty Angelia Putri Robert Tua Siregar Romano Romano Ruth Tridianty Sianipar Safrida Safrida Safrida Siahaan, Yansen Sianipar, Lasmaria Ulan Sari Silaban, Lisda Silitonga, Hery Pandapotan Silvia Zahara Siregar, Kholizah Aryati Siregar, Liper sisca Sofyan Sofyan Sofyan Sri Harini Suci Lestari Suci, Indah Tri Suherman Suherman Supiarmo, M. Gunawan Supitriyani, Supitriyani Suraiya Kamaruzzaman Suyanti Kasimin T. Makmur Tarigan, Parman Tarranita Kusumadewi Tasyarah Tasyarah Teuku Adian Makmur Rizqullah Thoyyibah, Rifqoh Tribhuana, Chilvia Tridianty Sianipar, Ruth Turmudi Ulfa Mifthahurrahmah Usman Pagalay Utami, Denok Andri Waliyatul Hamimiy Wirananda, Henny Andriyani Zikri, Irfan Zulkardi Zulkardi