@thesis{thesis,
		author={Sianturi  Benget Roy},
		title ={PENGARUH KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR DAN TEKANAN AUDIT SEBAGAI VARIABEL MODERATOR PADA AUDITOR PEMERINTAH},
		year={2015},
		url={http://eprints.ukmc.ac.id/7590/},
		abstract={This study aims to determine the effect of competence to audit quality and competence influence moderated by the ethics of auditors and audit pressure on audit quality . The population in this study were all auditors are at the functional position auditor BPK and BPKP Representative of South Sumatra Province . The samples are 56 auditors with details on BPK 28 and 28 in the BPKP . Diguanakan analysis in this research is the analysis of MRA (Moderate Regression Analysis ) . The results indicate that the competence does not affect the quality of the audit . Meanwhile , the ethics of auditors and audit pressures do not moderate the relationship between the competence to audit quality . 

Keywords : Competence, Ethics Auditor, Audit Pressure, and Quality Audit.}
		}