e_Jurnal Ilmiah Riset Akuntansi
Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019

PENGARUH PROFESIONALISME DAN PERILAKU DISFUNGSIONAL AUDITOR PADA KUALITAS AUDIT DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI

Baiq Armiana Malahayati (Unknown)
Maslichah Maslichah (Unknown)
Muhammad Cholid Mawardi (Unknown)



Article Info

Publish Date
13 Feb 2019

Abstract

ABSTRACT This research was conducted to analyze the Effect of Professionalism and Auditor's Dysfunctional Behavior on Audit Quality with Job Satisfaction as a Moderating Variable ". The sample in this study is the Public Accountant Office (KAP) registered in Malang city The analytical method used is Multiple Linear Regression with SPSS 22 For Windows Software. Based on the results of hypothesis testing. simultaneously showing that simultaneous Professionalism, Auditor's Dysfunctional Behavior and Job Satisfaction Influence Audit Quality. Partially it shows that Auditor Professionalism and Dysfunctional Behavior Influence Audit Quality. The test results with job satisfaction variables as moderators show that Job Satisfaction Moderates the relationship between Professionalism and Audit Quality. Keywords : Professionalism, Auditor's Dysfunctional Behavior, Job Satisfaction, Audit Quality

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...