E-JURNAL AKUNTANSI
Vol 20 No 1 (2017)

ETIKA AUDITOR MEMODERASI PENGARUH PENGALAMAN AUDITOR, KOMPETENSI DAN DUE PROFESSIONAL CARE PADA KUALITAS AUDIT

Krisna Dekna Ningrum (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ketut Ketut Budiartha Budiartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
14 Jul 2017

Abstract

The purpose of this study was to determine the effect auditor's experience, competence, due professional care on the quality of the audit by the auditor ethics as moderating variables. This research was conducted in the public accounting firm of Bali Province. The samples used as many as 40 people using sampling techniques saturated. Methods of data collection is done by using questionnaires and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that the auditor's experience a positive effect on audit quality. Competence positive effect on audit quality. Due professional care positive effect on audit quality. Ethics auditor auditor strengthen the influence of experience on audit quality. Ethics auditor competence strengthening effect on audit quality. Ethics auditor strengthen the influence due professional care in audit quality.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...