Hadisty, Puri Dian (2025) Pengaruh Independensi Dan Integritas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Audit quality is an auditor's action in carrying out an audit based on established auditing standards and reporting the results of the audit based on the sufficiency of the available evidence to interested parties. Audit quality has a significant influence on auditor quality. This study aims to analyze the effect of independence and integrity on audit quality, with auditor ethics as a moderating variable. The sample in this study consisted of public accountants in Surabaya. This study uses a quantitative approach, utilizing primary data collected from public accountants in Surabaya through questionnaires. The data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique with the help of SmartPLS 4.0 software. The results of the study indicate that independence has no effect on audit quality, while integrity has a positive effect on audit quality. Then the results of the moderation test show that auditor ethics cannot moderate the relationship between independence and audit quality, while auditor ethics can moderate the relationship between integrity and audit quality.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Puri Dian Hadisty |
| Date Deposited: | 10 Mar 2025 07:17 |
| Last Modified: | 10 Mar 2025 07:17 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12925 |
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