PENGARUH KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR DAN TEKANAN AUDIT SEBAGAI VARIABEL MODERATOR PADA AUDITOR PEMERINTAH

Sianturi, Benget Roy (2015) PENGARUH KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR DAN TEKANAN AUDIT SEBAGAI VARIABEL MODERATOR PADA AUDITOR PEMERINTAH. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of competence to audit quality and competence influence moderated by the ethics of auditors and audit pressure on audit quality . The population in this study were all auditors are at the functional position auditor BPK and BPKP Representative of South Sumatra Province . The samples are 56 auditors with details on BPK 28 and 28 in the BPKP . Diguanakan analysis in this research is the analysis of MRA (Moderate Regression Analysis ) . The results indicate that the competence does not affect the quality of the audit . Meanwhile , the ethics of auditors and audit pressures do not moderate the relationship between the competence to audit quality . Keywords : Competence, Ethics Auditor, Audit Pressure, and Quality Audit.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Competence, Ethics Auditor, Audit Pressure, and Quality Audit
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 31 Mar 2022 07:26
Last Modified: 01 Apr 2022 01:18
URI: http://eprints.ukmc.ac.id/id/eprint/7590

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