Aptisi Transactions on Management
Vol 5 No 1 (2021): ATM (APTISI Transactions on Management: January)

The Role of Duty Complexity as a Moderation of the Influence Auditor's Professional Knowledge and Ethics on Audit Quality

Widhy Setyowati (STIE Bank BPD Central Java)
Pratomo Cahyo Kurniawan (STIE Bank BPD Jateng)
Aditya Mardiansyah (Unknown)
Eka Purnama Harahap (Unknown)
Ninda Lutfiani (Unknown)

Article Info

Publish Date
09 Jan 2021

Abstract

This study aims to analyze the effect of professional knowledge and auditor ethics to audit quality with task complexity as moderating variable. which consists of 80 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, professional knowledge variable gives positive and significant effect to the quality of audit quality, as well as the auditor ethics variable that gives positive and significant effect to audit quality . Task complexity can not moderate the effect of professional knowledge to audit quality but task complexity as moderate variable the effect of auditor ethics to audit quality. Those variables simultaneously have the positive and significant influence to the audit quality

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Journal Info
Aptisi Transactions on Management
Website

Abbrev

ATM

Publisher

Pandawan Sejahtera Indonesia

Subject

Computer Science & IT Decision Sciences, Operations Research & Management

Description

Aptisi Transactions on Management (ATM) adalah jurnal ilmiah yang diterbitkan oleh APTISI (Asosiasi Perguruan Tinggi Swasta Indonesia), guna memfasilitasi hasil jurnal ilmiah Civitas Akademika dalam bidang teknologi informasi, komunikasi, dan manajemen dalam menghadapi era digital di Indonesia. ATM ...