E-Jurnal Akuntansi Universitas Udayana
Vol 16 No 2 (2016)

INTEGRITAS SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KINERJA AUDITOR

Luh Ayu Alita Ermayanthi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
07 Aug 2016

Abstract

This study was conducted to determine the effect of due professional care in the performance of the auditor as well as the moderating influence of integrity in the relationship between due professional care in the performance of auditors. Research method used is the quantitative approach associative shape. This research involves all functional positions in the Office of the Inspectorate auditor Klungkung and Gianyar comprised of 34 respondents. This study used a sampling method with saturated or census sampling method. The data analysis technique used is the technique of regression moderation through interaction test. Returns questionnaire in this study were 33. The results showed that the positive effect due professional care in the performance and integrity of auditors able to moderate the influence of due professional care in the performance of auditors in the Office of the Inspectorate Inspectorate Klungkung and Gianyar.

Copyrights © 2016






Journal Info

Abbrev

Akuntansi

Publisher

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 ...