Yonchers, Fabio (2019) Pengaruh Independensi, Profesionalisme dan Pengalaman auditor terhadap Kualitas audit dengan Etika auditor sebagai variabel moderasi. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study to determine the effect size of the independency, professionalism, and auditor experience to audit quality with ethic auditor for moderating variable. This study uses the public accountant office in Surabaya from IAPI website in 2019. The technique used for sampling is using purposive sampling method. The overall results of the data used is 75 data by questioner for auditor respondent. This study uses primary data in the questioner. The results of the study show that independency and professionalism has not effect on audit quality, but audit experience has a effect on audit quality. Ethics auditor is not able to moderate the relationship between independency, professionalism, and audit experience to audit quality. Keywords: Independency, Profesionalism, Auditor Experience, Audit Quality, Ethic Audit
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FABIO FANETTO YONCHERS |
| Date Deposited: | 15 Nov 2019 06:39 |
| Last Modified: | 15 Nov 2019 06:39 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5524 |
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