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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati MEDIA BINA ILMIAH Journal of Research in Business, Economics, and Education WIDYA MANAJEMEN Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Abdimas ADPI Sosial Dan Humaniora Transformatif: Ekonomi, Bisnis dan Kewirausahaan Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Journal of Social Science
Ni Made Satya Utami
Prodi Manajemen Fakultas Ekonomi & Bisnis Univ,Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Journal : Journal of Social Science

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Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable I Made Purba Astakoni; Ida Bagus Swaputra; Ni Made Satya Utami; Yenny Verawati
Journal of Social Science Vol. 1 No. 3 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.385 KB) | DOI: 10.46799/jss.v1i3.29

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.
Co-Authors admin unkriswina Astakoni, I Made Purba I Ketut Setia Sapta I Ketut Setia Sapta I Made Purba Astakoni I Made Purba Astakoni I Made Purba Astakoni I Made Purba Astakoni I Made Purba Astakoni I Nyoman Tri Sutaguna I Putu Dharmawan Pradhana Ida Bagus Swaputra Nengah Landra Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Nursiani Ni Putu Nursiani Pande Ketut Ribek Putu Eka Pasmidi Ariati Putu Novia Hapsari Ardianti Sapta Rini Widyawati Wayan Wardita Yenny Verawati Yulistiyono, Agus