Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Dengan Pemahaman Undang-Undang No.5 Tahun 2011 Tentang Akuntan Publik Sebagai Variabel Moderasi (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Kota Palembang)

Sanjaya, Leony Angela (2017) Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Dengan Pemahaman Undang-Undang No.5 Tahun 2011 Tentang Akuntan Publik Sebagai Variabel Moderasi (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Kota Palembang). Other thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of competence and independence on audit quality with comprehension of public accountant act no.5 of 2011 as a moderating variable in the public accounting firm in the city of Palembang. The sample in this study are public accountants who work in public accounting firm located in Palembang by using purposive sampling technique of sampling. Sample were obtained by 36 public accountants from 8 public accounting firm. Questionnaire data were tested using regression analysis of the moderation (MRA) with SPSS Statistics 22. The results showed that public accountant act no.5 of 2011 as a moderating variable has no effect in the relationship between competence and independence on audit quality.

Item Type: Thesis (Other)
Additional Information: Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords: Competence, Independence, Audit Quality, Public Accountant Act.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Perpustakaan Unika Musi Charitas
Date Deposited: 24 Apr 2018 01:10
Last Modified: 24 Apr 2018 01:10
URI: http://eprints.ukmc.ac.id/id/eprint/1159

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