Putri, Siskha Pratama (2018) PENGARUH INDEPENDENSI, KOMPETENSI, PROFESIONALISME, OBJEKTIVITAS DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI (Study Empiris pada Kantor Akuntan Publik di Malang). Skripsi thesis, STIE Mandala.
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Abstract
This study aims to determine the independence, competence, professionalism, integrity and objectivity to audit quality with professional ethics as a moderation variable. (1) To obtain empirical evidence and to analyze partial influence between independence, competence, professionalism, objectivity and integrity on audit quality. (2) To obtain empirical evidence and analyze simultaneous influence between independence, competence, professionalism, objectivity and integrity quality audit (3) To obtain empirical evidence and analyze about partial influence of relationship antata independence, competence, professionalism, objectivity, integrity to audit quality with professional ethics as moderation variable. This research uses moderation regression analysis method using SPSS Version 2.0. The results of this study indicate that Independence has no significant effect on audit quality. Competence has no significant effect on audit quality. Professionalism has no significant effect on audit quality. Objectivity has no significant effect on audit quality. Integrity has significant effect on audit quality. Professional Ethics strengthens the relationship between independence, competence, professionalism, integrity and objectivity to audit quality. Auditors who have high integrity will increase public confidence in the quality of audit results of Auditors.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Independence, Competence, Professionalism, Integrity, Objectivity, Audit Quality, Professional Ethics. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | Team UPT Mandala |
| Date Deposited: | 27 Sep 2019 02:08 |
| Last Modified: | 27 Sep 2019 02:08 |
| URI: | http://repo.itsm.ac.id/id/eprint/175 |
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