E-JURNAL AKUNTANSI
Vol 17 No 1 (2016)

PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT

Natasha Rizky Annisa (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Made Gede Wirakusuma (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
06 Oct 2016

Abstract

This study was conducted to determine the effect of due professional care on audit quality and auditor experience influence in the relationship between experience with audit quality. This research was conducted in the Public Accounting Firm (KAP) of Bali which amounted to a total of seven KAP all auditors by 80 auditors. In this study using purposive sampling technique. Data analysis technique used is the technique of regression moderation. The response in this study of 54 questionnaires, with the amount used as many as 33 questionnaires. Based on the results of simple regression analysis found that due professional care positive effect on audit quality. This shows that the higher the professional due care it will produce a high quality audits. Moderation of the regression results found that work experience which is able to moderate the impact that the weakened due professional care in 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 ...