Prasetyo, Yudhistira Rafi (2021) Pengaruh Independensi, Kompetensi, dan Pengalaman Kerja terhadap Kualitas Audit dengan Motivasi Auditor Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This study aims to determine the effect of independence, competence, and work experience on audit quality with auditor motivation as a moderating variable. The sampling technique in this study was convenience sampling with KAP in the city of Surabaya as the population, obtained 46 respondents from 10 KAP. This study uses multiple linear regression analysis and residual test. The results showed that Competence and Work Experience had a significant effect on Audit Quality, while Independence had no effect on Audit Quality. Auditor motivation is not proven to be able to moderate the effect of independence, competence, and work experience on audit quality. Keywords: Audit Quality, Independence, Competence, Work Experience, Auditor Motivation
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | YUDHISTIRA RAFI PRASETYO |
| Date Deposited: | 30 Sep 2021 22:09 |
| Last Modified: | 30 Sep 2021 22:09 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8212 |
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