NAUFAL, MUHAMMAD FARAS (2017) PENGARUH INDEPENDENSI DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT SERTA ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS KAP DI SURABAYA DAN SIDOARJO). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study aimed to analyze the influence of the independence and due professional care to the quality of the audit by the auditor ethics as a moderating variable. Audit quality is the result of the performance of auditors in carrying out the task in question. Auditors are required to be able to produce high quality audits so as to have a great responsibility towards the parties concerned on the financial statements. The population in this study are all auditors who worked at the firm in the city of Surabaya and Sidoarjo. Sampling was done by using a convenience sampling where sampling techniques in accordance with the provisions or requirements of a particular sample of the population that is most easily accessible or easily obtained, and the total sample of 45 respondents. Methods of data collection is done by using a questionnaire survey. Data analysis techniques used in this research is multiple regression analysis techniques and analysis techniques Moderated Regression Analysis (MRA) and Residual test techniques. The results of the study are (1) The auditor’s independence does not affect the quality of the audit with a significance value of 0,619 > 0,05 (2) Due Professional Care auditor effect on audit quality with a significant value of 0,000 < 0,05 (3) Ethics moderating variable auditor independence on audit quality (4) Ethics auditor moderating variable due professional care to the quality of audit. Key words : Independency, Due Professional Care, Quality Audit, Ethics Auditor xvi
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Oct 2017 03:22 |
| Last Modified: | 19 Oct 2017 03:22 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2648 |
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