JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Vol 1 No 2 (2020)

Pengaruh Integritas, Objektivitas, Kompetensi, Perilaku Profesional dan Kerahasiaan Terhadap Kualitas Audit Dengan Independensi Sebagai Variabel Moderasi (Pada Kantor Inspektorat Kabupaten Jember)

Agrilia Priska Karismanda (STIE Mandala)
Lia Rachmawati (STIE Mandala)
Diana Dwi Astuti (STIE Mandala)

Article Info

Publish Date
19 Jan 2021

Abstract

The purpose of this study was to determine the effect of integrity, objectivity, competence, professional behavior and confidentiality on audit quality with independence as a moderating variable in the Inspectorate Jember office. The number of samples includes 30 people. The analytical method uses multiple linear regression, t test and moderation analysis with the classical assumption test research model, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study state that objectivity partially affects audit quality, while integrity, competence, professional behavior and confidentiality do not partially affect audit quality. Independence can moderate the relationship between competence interactions with audit quality, while independence cannot moderate the relationship between interactions of integrity, objectivity, professional behavior and confidentiality on audit quality.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Website

Abbrev

jakuma

Publisher

Sekolah Tinggi Ilmu Ekonomi Mandala Jember

Subject

Economics, Econometrics & Finance Social Sciences

Description

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN adalah jurnal yang diterbitkan oleh Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mandala, terbit 2 kali dalam satu tahun. JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN merupakan media publikasi ilmiah baik berupa kajian literature maupun ...