Pengaruh profesionalisme dan independensi auditor internal terhadap kualitas audit
| Main Authors: | Susilawati, Susilawati, Susilawati; STIE STEMBI |
|---|---|
| Format: | Article Serial |
| Bahasa: | eng |
| Terbitan: |
Fakultas ekonomi da bisnis UIN Syarif Hdayatulloh Jakarta
, 2014
Faculty of Economic and Business |
| Subjects: | |
| Online Access: |
http://catalog.uinsby.ac.id:80/index.php?p=show_detail&id=89099 http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1886 |
Daftar Isi:
- This study aims to determine the influence of the professionalism and independence of audit quality either simultaneously or partially. The unit of analysis is the study of West Java Province Inspectorate Auditor. The method used is descriptive verification, while the analysis used is multiple linear regression analysis. The dependent variable is audit quality, and the independent variables are professionalism and independence of internal audit. Based on the results of this study concluded that simultaneous, professionalism and independence of a significant effect on audit quality. While partially, Professionalism positive and significant impact on the Quality Audit of 31.43%. Meanwhile, the independence of positive and significant impact on the Quality Audit of 33.48%DOI: 10.15408/etk.v13i2.1886