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12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071
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Economics, Econometrics & Finance

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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALIITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDY EMPIRIS PADA BPKP SEMARANG) Fitri Wahyu Nisviana, 12.05.52.0071; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The objectived of this reserarch to empirically analyze the influence of competency and independency on audit quality, and to the influence of competency and independency to audit qualityncy is moderated by auditor ethics, especially in the internal auditor (APIP) working in BPKP Semarang. The population in this research are all auditors who worked on the BPKP in Semarang. Sampling was conducted using a purposive sampling method and number of samples of 73 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analy Moderate Regression Analyze ( MRA ).The result indicate the competence of auditors significant positive effect on the quality of auditors, Interaction competence of auditors with auditors ethics as a moderating variable significant negative effect on the quality of auditors,the auditor’s independence significant positive effect on the quality of auditors, Interaction independence of auditors with auditors ethics as a moderating variable significant positive effect on the quality of auditors.Keywords: Competency, Independency, Auditors Ethics, Quality Of Audit
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALIITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDY EMPIRIS PADA BPKP SEMARANG) Fitri Wahyu Nisviana, 12.05.52.0071; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectived of this reserarch to empirically analyze the influence of competency and independency on audit quality, and to the influence of competency and independency to audit qualityncy is moderated by auditor ethics, especially in the internal auditor (APIP) working in BPKP Semarang. The population in this research are all auditors who worked on the BPKP in Semarang. Sampling was conducted using a purposive sampling method and number of samples of 73 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analy Moderate Regression Analyze ( MRA ).The result indicate the competence of auditors significant positive effect on the quality of auditors, Interaction competence of auditors with auditors ethics as a moderating variable significant negative effect on the quality of auditors,the auditor’s independence significant positive effect on the quality of auditors, Interaction independence of auditors with auditors ethics as a moderating variable significant positive effect on the quality of auditors.Keywords: Competency, Independency, Auditors Ethics, Quality Of Audit
Co-Authors Jaeni Jaeni