PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Internal Auditor BPKP DKI Jakarta)

KHARISMATUTI, Norma and HADIPRAJITNO , P Basuki (2012) PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Internal Auditor BPKP DKI Jakarta). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
750Kb

Abstract

The objectives of this research to empirically analyze the influence of competency and independency on audit quality, and to the influence of competency and independency to audit quality is moderated by auditor ethics, especially in the internal auditor (APIP) working in BPKP DKI Jakarta. The population in this research are all auditors who worked on the BPKP in DKI Jakarta. Sampling was conducted using a purposive sampling method and number of samples of 82 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Moderate Regression Analyze (MRA). The result showed that the competence have a positive impact on audit quality. This means that the competency of the effect on quality of audit to internal auditors. Value of the coefficient of determination indicates that together the competency, independency, and Auditors Ethics contribute to dependent variable (quality audit) of 71,5% while the remaining 28,5% are influenced by other outside factor model.

Item Type:Thesis (Undergraduate)
Additional Information:Competency, Independency, Auditors Ethics, Quality of Audit.
Uncontrolled Keywords:Competency, Independency, Auditors Ethics, Quality of Audit.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35828
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:20 Jul 2012 13:51
Last Modified:20 Jul 2012 13:51

Repository Staff Only: item control page