E-JURNAL AKUNTANSI
Vol 15 No 3 (2016)

INTEGRITAS SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT

Winda Asri Ayuni (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Bambang Suprasto Herkulanus (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
09 Jun 2016

Abstract

The complexity of the audit is one of the things that is often experienced by auditors in performing audit tasks. The purpose of this study is to determine the effect of task complexity on the quality of the audit and determine the integrity as a moderating influence on the quality of the audit task complexity. This research was conducted at the KAP in Bali and East Java. The data used in this study are primary data obtained by distributing questionnaires directly to the respondent. The samples used in this study amounted to 49 obtained by using purposive sampling method. Data analysis techniques used in this study are Moderated Regression Analysis (MRA). The results of this study stated that the complexity of the task negative effect on audit quality and integrity can moderate (weaken) the effect of the complexity of the task to audit quality.

Copyrights © 2016






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 ...