Valid Jurnal Ilmiah
Vol 15 No 2 (2018)

PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI

Rusdi Rusdi (Sekolah Tinggi Ilmu Ekonomi AMM)

Article Info

Publish Date
24 Jul 2018

Abstract

This study aims to empirically examine the effect on audit quality and independence of the testing role conflict as a moderating variable negatively affect direct relation to the independence of audit quality. Technique sampling using purposive sampling by distributing the questionnaires. The data analysis method is used residual test to enforce moderation as a pure moderator variable. The results of this study showed that the variables significantly positively independence on audit quality and independence of the interaction between role conflict negatively affect to audit quality.

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Journal Info
Valid Jurnal Ilmiah
Website

Abbrev

valid

Publisher

Sekolah Tinggi Ilmu Ekonomi AMM

Subject

Economics, Econometrics & Finance Social Sciences

Description

VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing ...