PENGARUH ETIKA AUDITOR, SPESIALISASI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PROSEDUR AUDIT SEBAGAI VARIABEL INTERVENING
| Main Author: | RIZKY SEPTIANI, MUTIA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1823/1/PENGARUH%20ETIKA%20AUDITOR%2C%20SPESIALISASI%20AUDITOR%20DAN%20INDEPENDENSI%20AUDITOR%20TERHADAP%20KUALITAS%20AUDIT%20DEN.PDF https://eprints.untirta.ac.id/1823/ |
Daftar Isi:
- This study aims to investigate empirically the effect of auditor ethics, auditor specialization and auditor independence on audit quality with audit procedures as intervening variables. The sample in this research is 78 respondents to the sampling technique is purposive sampling that is the auditors who worked on inspectorate where located in Banten Province at least 1 year. Data was collected by distributing questionnaires directly to the respondents concerned aided by a brief interview. The analytical method used in this study is the approach of Statistical Product and Service Solution (SPSS) using software SPSS 20 version. Results from this study revealed that the auditor ethics and auditor specialization turns negative effect on quality audit, while auditor independence and audit procedure positively affect on audit quality. Auditor ethics and auditor independence turns positive effect on audit procedure, while auditor specialization negativvely affect on audit procedure.