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All Journal Jurnal Ecogen Journal of the Community Development in Asia JURNAL ECONOMINA Jurnal Inovasi Akuntansi SENEMA
Ida Ayu Nirma Prameswari
Universitas Mahasaraswati Denpasar
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

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Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali RR. Maria Yulia Dwi Rengganis; Ni Luh Nyoman Sherina Devi; A.A. Sagung Istri Pramanaswari; Ida Ayu Nirma Prameswari
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1303

Abstract

This research aims to examine the moderating effect of auditor ethics on the relationship between competency and work experience and audit quality at Public Accounting Firms in Bali. The population in this research is all Public Accounting Firms registered in the 2023 IAPI Directory, totaling 19 Public Accounting Firms with 117 auditors. The sampling technique used purposive, to obtain a sample of 72 respondents. The analysis technique used is Moderated Regression Analysis (MRA). The results of this research indicate that the variables of competence and work experience have a positive effect on audit quality, while auditor ethics are unable to moderate the influence of competence and work experience on audit quality.
Co-Authors Anak Agung Anggita Cayanti Yuniarsa Anak Agung Sagung Istri Pramanaswari Desak Made Mya Yudia Sari Gusti Ayu Fitri Cahyani I Dewa Made Endiana I Gede Cahyadi Putra I Kadek Bagiana I Komang Suryadnya Diputra I Made Wira Darma Yuda I Wayan Widnyana I.A Rayhita Santhi Ni Luh Nyoman Sherina Devi Ni Made Ayu Nisa Oktaviani Ni Putu Eka Diah Pramesti Dewi Putu Ari Pertiwi Sanjiwani Putu Ayu Diah Widari Putri Putu Kepramareni RR. Maria Yulia Dwi Rengganis