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PENGARUH INDEPENDENSI, TINGKAT PENDIDIKAN, PENGALAMAN KERJA, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI PEMODERASI PADA KANTOR AKUNTAN PUBLIK DI MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH INDEPENDENSI, TINGKAT PENDIDIKAN, PENGALAMAN KERJA, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI PEMODERASI PADA KANTOR AKUNTAN PUBLIK DI MALANG
 
Creator Karlina, Lilis
Diana, Nur
 
Description The research of this study was to examine the effect of independence, level of education, work experience, and size of a public accounting firm on audit quality with auditor ethics as moderating at public accounting firms in Malang. The sample in this study were 7 public accounting firms using purposive sampling. The data in the study used primary data from distributed questionnaires. The analytical method of this research is moderated regression analysis. The results showed that simultaneously the variables of independence, education level, work experience, and the size of the public accounting firm, the interaction of independence, the level of education with auditor ethics, the interaction of work experience with auditor ethics, and the interaction of the size of the public accounting firm with auditor ethics had a significant effect on quality audit, while partially has no effect.Keywords: Effect of independence, level of education, work experience, size of public accounting firm, audit quality, and auditor ethics.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor
 
Date 2021-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12498
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12498/9683
 
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