PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, DUE PROFESSIONALISME CARE, AKUNTABILITAS, KECERDASAN SPIRITUAL PADA KUALITAS AUDIT
| Main Authors: | Amerthajaya, Nyoman Tri Nurasta; Fakultas Ekonomi dan Bisnis Universitas Udayana, Aryani M, Ni Ketut Lely; Fakultas Ekonomi dan Bisnis Universitas Udayana |
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| Format: | application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Udayana Bali
, 2016
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/Akuntansi/article/view/23563 |
Daftar Isi:
- This study aims to determine the effect TABK , due professionalisme care , accountability , and spiritual intelligence on audit quality in BPK RI Representative Bali Province . The data collection is done by distributing questionnaires to all auditors in BPK RI Representative Bali Province as respondents using saturation sampling technique sampling . The analysis technique used is multiple linear regression . The results of multiple linear regression analysis by observing Adjusted R2 value , indicating that the variable quality of the audit can be explained by the variable TABK , due care professionalism , accountability and spiritual intelligence by 66 % . Testing the hypothesis with t statistical test showed that the variables TABK , due care professionalism , accountability , spiritual intelligence significant positive effect on audit quality , while the remaining 34 % is influenced by other variables not included in the model study.