SETIORINI, CICIK (2017) PENGARUH INDEPENDENSI, DUE PROFESSIONAL CARE, AUDIT FEE, SKEPTISISME TERHADAP KUALITAS AUDIT SERTA ETIKA AUDITOR SEBAGAI VARIABEL MODERASI ( STUDY EMPIRIS PADA KAP DI SURABAYA DAN SIDOARJO). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
As more and more companies require a Public Accounting Firm (KAP) independently to audit its financial statements. It can demands greater on the application of the principle of transparency in corporate governance. The purpose of this research was to look at the influence of Independence, due professionalism care, audit fee, skepticism against the quality of audits, and ethics of auditor as a moderator variable, especially in the auditor who was working in Surabaya and Sidoarjo. The sample used in this research was determined by purposive sampling method using a sample of 56 respondents. The data used is primary data using questionnaires. The research used a technique that Muttiple Regression Analysis with residual test . The results of this research indicate that the variables of independence and due professionalism care did not significantly influence to the quality of audit, while the variable audit fee and skepticism gives significant influence to the quality of audits. In addition, variable of ethics auditor not able to moderate variable of independence, due profesionalism care, audit fees, and skepticism to the quality of audit. Keywords: Independence, Due Professionalism care, Audit Fee, Skepticism, Ethics of Auditor, Quality of Audit.
| 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: | 20 Oct 2017 06:17 |
| Last Modified: | 20 Oct 2017 06:17 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2731 |
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