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All Journal International Journal of Economics, Business, and Entrepreneurship (IJEBE) Budgeting: Jurnal Akuntansi Syariah
Juniyanto, Endri
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Journal : Budgeting: Jurnal Akuntansi Syariah

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Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit Utama, Fikri Rizki; Juniyanto, Endri; Fatriansyah, Alif Ilham Akbar
Budgeting: Jurnal Akuntansi Syariah Vol 5 No 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.3806

Abstract

This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.
Co-Authors Fatriansyah, Alif Ilham Akbar Sari , Ermina Utama, Fikri Rizki