Budgeting: Jurnal Akuntansi Syariah
Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024

Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit

Utama, Fikri Rizki (Unknown)
Juniyanto, Endri (Unknown)
Fatriansyah, Alif Ilham Akbar (Unknown)

Article Info

Publish Date
30 Jul 2024

Abstract

This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.

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Journal Info
Budgeting: Jurnal Akuntansi Syariah
Website

Abbrev

BDG

Publisher

IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Subject

Religion Education Social Sciences

Description

Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This ...