Jurnal Riset Akuntansi Aksioma
Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017

KEMAMPUAN PENGALAMAN AUDITOR DAN MOTIVASI AUDITOR MEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT

Putu Gede Wisnu Permana Kawisana (Unknown)
Ni Luh Putu Mita Miati (Unknown)
Ni Luh Putu Ratna Wahyu Lestari (Unknown)



Article Info

Publish Date
22 Apr 2018

Abstract

This study aims to obtain empirical evidence regarding the effect of due professional care on audit quality by increasing the experience and motivation of auditors as moderating variables. In due diligence due professional care will be related to the experience and motivation of the auditor, because when the experience and motivation of a large auditor, the auditor's professional due diligence will increase. The population sample in this study were 53 people consisting of the Auditor population at Public Accounting Firm in Bali, the data were collected through questionnaires distributed throughout KAP in Bali. The result of this research can be concluded that there is interaction from two moderation variables to the relationship between Professional Care and Audit Quality. experience variables and auditor motivation proved to strengthen the relationship between due professional care to audit quality.

Copyrights © 2017






Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...