PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
| Main Author: | Arianti, Ririn |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
, 2010
|
| Online Access: |
http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1020 http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1020/902 |
| ctrlnum |
article-1020 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT</title><creator>Arianti, Ririn</creator><subject lang="en-US"/><subject lang="en-US"/><subject lang="en-US"/><description lang="en-US">The purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.Key words: Competence, Independence and Audit Quality</description><publisher lang="en-US">LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI</publisher><contributor lang="en-US"/><date>2010-08-14</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1020</identifier><identifier>10.25105/mraai.v10i2.1020</identifier><source lang="en-US">Media Riset Akuntansi, Auditing & Informasi; Vol 10, No 2 (2010): Agustus; 78-98</source><source>2442-9708</source><source>1411-8831</source><source>10.25105/mraai.v10i2</source><language>eng</language><relation>http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1020/902</relation><rights lang="en-US">Copyright (c) 2016 Media Riset Akuntansi, Auditing dan Informasi</rights><recordID>article-1020</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Arianti, Ririn |
| title |
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT |
| publisher |
LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI |
| publishDate |
2010 |
| url |
http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1020 http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1020/902 |
| contents |
The purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.Key words: Competence, Independence and Audit Quality |
| id |
IOS4122.article-1020 |
| institution |
Universitas Trisakti |
| institution_id |
427 |
| institution_type |
library:university library |
| library |
Lembaga Penerbit Fakultas Ekonomi dan Bisnis |
| library_id |
898 |
| collection |
MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI |
| repository_id |
4122 |
| city |
JAKARTA BARAT |
| province |
DKI JAKARTA |
| repoId |
IOS4122 |
| first_indexed |
2017-03-25T03:16:11Z |
| last_indexed |
2017-12-20T02:04:25Z |
| recordtype |
dc |
| _version_ |
1686088249429196800 |
| score |
17.538404 |