E-Jurnal Akuntansi Universitas Udayana
Vol 26 No 3 (2019)

Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi

Delsi Nia Sarca (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
11 Mar 2019

Abstract

The purpose of this study was to determine the effect of auditor experience and independence on audit quality with auditor ethics as a moderating variable. This research was conducted on all KAPs that are still operating in Bali Province. The sampling technique used was purposive sampling. Data were analyzed using the Moderated Regression Analysis (MRA) test. The results of the analysis show that the auditor's experience has a positive effect on audit quality, auditor independence has a positive effect on audit quality, auditor ethics strengthens the influence of auditor experience on audit quality and auditor ethics reinforces the influence of independence on audit quality in KAP Bali Province. Keywords: Auditor experience, independence, auditor ethics, audit quality

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...