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YAYUK SRI WAHZUNJ THE EFFECT OF COMPETENCE, INDEPENDENCE, INTEGRITY, OBJECTIVITY, AND EXPERIENCE ON AUDIT QUALITY: PENGARUH KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN TERHADAP KUALITAS AUDIT (Studi Empiris KAP Jateng dan DIY)

Jurnal Pendidikan Nusantara

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Title YAYUK SRI WAHZUNJ THE EFFECT OF COMPETENCE, INDEPENDENCE, INTEGRITY, OBJECTIVITY, AND EXPERIENCE ON AUDIT QUALITY: PENGARUH KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN TERHADAP KUALITAS AUDIT (Studi Empiris KAP Jateng dan DIY)
YAYUK SRI WAHZUNJ PENGARUH KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN TERHADAP KUALITAS AUDIT (Studi Empiris KAP Jateng dan DIY): PENGARUH KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN TERHADAP KUALITAS AUDIT (Studi Empiris KAP Jateng dan DIY)
 
Creator Sri Wahzuni, Yayuk
Setiawati, Erma
 
Subject Kompetensi, Independensi, Integritas, Objektivitas, dan Pengalaman
Competence,
Independence
Integrity
Objectivity
Experience
 
Description The purpose of this study aims to determine the effect of competence, independence, integrity, objectivity, and experience on audit quality. This study uses five variables that are thought to affect the auditor’s performance on audit quality.the population in this study were auditors of KAP Central Java and DIY. The sample in this study is Covenience Sampling and obtained as many as 100 respondents. This study uses multiple regression analysis. The results of this study compettence, independence, and experience affect audit quality, integrity and objectivity have no effect on audit quality.
ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, integritas, objektivitas, dan pengalaman terhadap kualitas audit. penelitian ini menggunakan lima variabel yang diduga mempengaruhi kinerja auditor terhadap kualitas audit. populasi dalam penelitian ini adalah auditor KAP Jateng dan DIY. Sampel dalam penelitian ini adalah Convenience Sampling dan diperoleh sebanyak 100 responden. Penelitian ini menggunakan analisis regresi berganda. Hasil dari penelitian ini kompetensi, independensi, dan pengalaman berpengaruh terhadap kualitas audit, intergitas dan objektivitas tidak berpengaruh terhadap kualitas audit.Kata Kunci: Kompetensi, Independensi, Integritas, Objektivitas, dan Pengalaman.ABSTRACTThe purpose of this study aims to determine the effect of competence, independence, integrity, objectivity, and experience on audit quality. This study uses five variables that are thought to affect the auditor’s performance on audit quality.the population in this study were auditors of KAP Central Java and DIY. The sample in this study is Covenience Sampling and obtained as many as 100 respondents. This study uses multiple regression analysis. The results of this study compettence, independence, and experience affect audit quality, integrity and objectivity have no effect on audit quality.
Keywords : Competence, Independence, Integrity, Objectivity, and Experience.
 
Publisher STKIP NU Kabupaten Tegal
 
Date 2022-02-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/47
10.52796/jpnu.v2i2.47
 
Source Jurnal Pendidikan Nusantara; Vol. 2 No. 2 (2022); 24-23
Jurnal Pendidikan Nusantara; Vol 2 No 2 (2022); 24-23
2745-8342
 
Language ind
 
Relation http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/47/25
 
Rights Copyright (c) 2022 Jurnal Pendidikan Nusantara
https://creativecommons.org/licenses/by-nc-sa/4.0