PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI
| Main Author: | Rusdi, Rusdi |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Sekolah Tinggi Ilmu Ekonomi AMM
, 2018
|
| Online Access: |
http://journal.stieamm.ac.id/index.php/valid/article/view/68 http://journal.stieamm.ac.id/index.php/valid/article/view/68/47 |
Daftar Isi:
- This study aims to empirically examine the effect on audit quality and independence of the testing role conflict as a moderating variable negatively affect direct relation to the independence of audit quality. Technique sampling using purposive sampling by distributing the questionnaires. The data analysis method is used residual test to enforce moderation as a pure moderator variable. The results of this study showed that the variables significantly positively independence on audit quality and independence of the interaction between role conflict negatively affect to audit quality.