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Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)

jtimb
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Published by Universitas Advent Indonesia

ISSN : 26549972 EISSN : 26569450 DOI : https://doi.org/10.35974/jtimb.v5i1

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

JTIMB mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama JTIMB melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. JTIMB menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan Juni dan bulan Desember.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 1 Documents

Search results for , issue "Vol. 2 No. 2 (2019): JTIMB|Nov 2019" : 1 Documents clear

PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL INTERVENING PADA EMPAT KANTOR AKUNTAN PUBLIK DI KOTA JAKARTA Crismon Tiodom Sitohang; Harlyn L. Siagian
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 2 No. 2 (2019): JTIMB|Nov 2019
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.009 KB)

This research was conducted to determine the effect of independence on audit qualitywith professional ethics as an intervening variable. Primary data is a questionnaire distributedto 60 respondents, namely auditors who are in four public accounting firms in the Jakarta area.The sample method used in this study is random sampling and analysis is done by descriptiveanalysis and path analysis used to analyze hypotheses, and also correlation coefficients. Theresults in this study indicate that independence, professional ethics and audit quality have beencarried out well. Independence has a significant effect on audit quality, so does professionalethics have a significant effect on audit quality and independence has a significant effect onprofessional ethics. Furthermore, based on the path coefficient it is shown that independencehas a strong relationship with audit quality when professional ethics have a strong relationshipwith audit quality. Independence has a significant influence on audit quality with professionalethics as an intervening variable. This is because the t-value is greater than the t-table value,which is 12.033> 1.671, with a mediation coefficient of 0.300255. It can be concluded thatprofessional ethics as a moderating variable has significantly affected audit quality.

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Contact Name
Valentine Siagian

Contact Email
valentine@unai.edu

Phone
+6285132406767

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jtimb@unai.edu

Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288

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Kab. bandung barat,

Jawa barat

INDONESIA

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Valentine Siagian

Contact Email valentine@unai.edu

Phone +6285132406767

Journal Mail Official jtimb@unai.edu

Editorial Address Kampus UNAI Jl. Kolonel Masturi No. 288