PENGARUH KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR DAN TEKANAN AUDIT SEBAGAI VARIABEL MODERATOR PADA AUDITOR PEMERINTAH
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Institusion

Universitas Katolik Musi Charitas

Author

Sianturi, Benget Roy

Subject

H Social Sciences (General) 

Datestamp

2022-04-01 01:18:22 

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. 

File :
EA-2015-111024-Cover.pdf
EA-2015-111024-Abstract.pdf
EA-2015-111024-Complete.pdf
EA-2015-111024-Summary.pdf
EA-2015-111024-Tabelofcontent.pdf
EA-2015-111024-Chapter1.pdf
EA-2015-111024-Chapter2.pdf
EA-2015-111024-Chapter3.pdf
EA-2015-111024-Chapter4.pdf
EA-2015-111024-Conclusion.pdf
EA-2015-111024-Reference.pdf
EA-2015-111024-Attachment.pdf