SUHASTRA, REZA OKTA (2012) PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI KASUS : KANTOR AKUNTAN PUBLIK JAKARTA). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Profession of certified public accountants (auditors) are like “sword of the two eyes”, on one side auditor must consider the credibility and professional ethics, but on the other hand also to face pressure from clients in a variety of decision making auditor.that’s possibility related to independency and competency of auditor. Auditor competency and independency will relate to the ethics. Therefor, this research adopt contingency framework to evaluate the relation of competency and independency to the quality of audit and also want to know the impact or moderating variable (auditor ethics) to competency, audit quality and independency, considering some year lately frequent auditor profession releted to various scandal befalling big companies. Population in this research in entire auditor exist in Jakarta, as according to list in Directory Office Public Accountant 2012, amounting 224. This research use sampling random. In the present study the results of the questionnaire as many as 115 respondents who are on 13 KAP in Jakarta. The research hypothtesis conducted by implementing analyzed interaction way two moderate regression. The result indicates that independency and competency effected audit quality significantly. This researc found evidence that interaction between auditor ethics and competency do not have significantly effect to the audit quality. Keyword: Competency,Independency, Ethics, Quality of Audit
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 12 176 |
| Call Number: | SE/32/12/176 |
| NIM/NIDN Creators: | 43208010306 |
| Uncontrolled Keywords: | Competency, Independency, Ethics, Quality of Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 28 May 2012 12:41 |
| Last Modified: | 08 Nov 2025 05:10 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/20776 |
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