ctrlnum 43320
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://eprints.ums.ac.id/43320/</relation><title>Pengaruh Akuntabilitas, Pengalaman Kerja dan Independensi Auditor Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Wilayah Surakarta dan Yogyakarta)</title><creator>Nursyahbani, Fivit</creator><creator>, Drs. Wahyono, Ak, MA</creator><subject>HB Economic Theory</subject><description>The purpose of this study was to examine the effect of accountability, work experience and independence of the audit quality with the auditor ethics as moderating variables. This study was conducted by using survey method with questionnaire. The population in this study is the auditor of KAP in the Surakarta dan Yogyakarta. Determination of sample, using a convience sampling and obtained a sample of 40 respondents. Data analysis was conducted using multiple regression model and Moderated Regression Analysis (MRA). These results prove that the accountability, work experience, auditor independence and ethics of positive and significant impact on audit quality. Interaction of work experience and ethics compliance auditor positive and significant effect on audit quality. Interaction accountability and ethics compliance, as well as the interaction of ethics compliance auditor's independence and has no effect on audit quality. Value determination coefficient of 0.662. This means that 66.2% of audit quality variable variation can be explained by the variable accountability, work experience variable, the variable independence, as well as interaction variables accountability and ethics of auditors, variable interactions work experience and ethics of auditors, variable interactions auditor independence and ethics, while the remaining 33.8% is explained by other factors outside the model studied. studied.</description><date>2016</date><type>Other:Karya Ilmiah</type><type>PeerReview:NonPeerReviewed</type><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/26/Naskah%20Publikasi.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/4/HALAMAN%20DEPAN.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/5/BAB%20I%20.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/9/BAB%20II%20.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/10/BAB%20III%20.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/15/BAB%20IV%20%20.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/16/BAB%20V%20.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/17/DAFTAR%20PUSTAKA.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/18/LAMPIRAN.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/43320/21/SURAT%20PERNYATAAN%20PUBLIKASI%20KARYA%20ILMIAH.pdf</identifier><identifier> Nursyahbani, Fivit and , Drs. Wahyono, Ak, MA (2016) Pengaruh Akuntabilitas, Pengalaman Kerja dan Independensi Auditor Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Wilayah Surakarta dan Yogyakarta). Skripsi thesis, Universitas Muhammdiyah Surakarta. </identifier><relation>B200120158</relation><recordID>43320</recordID></dc>
language eng
format Other:Karya Ilmiah
Other
PeerReview:NonPeerReviewed
PeerReview
File:application/pdf
File
author Nursyahbani, Fivit
, Drs. Wahyono, Ak, MA
title Pengaruh Akuntabilitas, Pengalaman Kerja dan Independensi Auditor Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Wilayah Surakarta dan Yogyakarta)
publishDate 2016
topic HB Economic Theory
url http://eprints.ums.ac.id/43320/26/Naskah%20Publikasi.pdf
http://eprints.ums.ac.id/43320/4/HALAMAN%20DEPAN.pdf
http://eprints.ums.ac.id/43320/5/BAB%20I%20.pdf
http://eprints.ums.ac.id/43320/9/BAB%20II%20.pdf
http://eprints.ums.ac.id/43320/10/BAB%20III%20.pdf
http://eprints.ums.ac.id/43320/15/BAB%20IV%20%20.pdf
http://eprints.ums.ac.id/43320/16/BAB%20V%20.pdf
http://eprints.ums.ac.id/43320/17/DAFTAR%20PUSTAKA.pdf
http://eprints.ums.ac.id/43320/18/LAMPIRAN.pdf
http://eprints.ums.ac.id/43320/21/SURAT%20PERNYATAAN%20PUBLIKASI%20KARYA%20ILMIAH.pdf
http://eprints.ums.ac.id/43320/
contents The purpose of this study was to examine the effect of accountability, work experience and independence of the audit quality with the auditor ethics as moderating variables. This study was conducted by using survey method with questionnaire. The population in this study is the auditor of KAP in the Surakarta dan Yogyakarta. Determination of sample, using a convience sampling and obtained a sample of 40 respondents. Data analysis was conducted using multiple regression model and Moderated Regression Analysis (MRA). These results prove that the accountability, work experience, auditor independence and ethics of positive and significant impact on audit quality. Interaction of work experience and ethics compliance auditor positive and significant effect on audit quality. Interaction accountability and ethics compliance, as well as the interaction of ethics compliance auditor's independence and has no effect on audit quality. Value determination coefficient of 0.662. This means that 66.2% of audit quality variable variation can be explained by the variable accountability, work experience variable, the variable independence, as well as interaction variables accountability and ethics of auditors, variable interactions work experience and ethics of auditors, variable interactions auditor independence and ethics, while the remaining 33.8% is explained by other factors outside the model studied. studied.
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institution Universitas Muhammadiyah Surakarta
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collection Digital Repository Universitas Muhammadiyah Surakarta
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subject_area Agama
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city KOTA SURAKARTA
province JAWA TENGAH
repoId IOS2728
first_indexed 2016-09-22T02:55:56Z
last_indexed 2016-09-22T02:55:57Z
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