PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KAP DI PALEMBANG)

PANJAITAN, ROSDIANA MELISA YANTI and Adhitama, Fardinant (2023) PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KAP DI PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain how independence and auditor’s professionalism on audit quality and how audit fee moderates independence and auditor’s professionalism on audit quality. The type of data used in this study is primary data obtained by distributing questionnaire. The respondents in this study are auditor’s who work at Public Accountant Firm in Palembang with the total of samples are 51 respondents. This study used multiple linear regression and moderated regression analysis (MRA). The result of this study indicates that auditor’s independence have positive effect on audit quality, auditor’s professionalism have negative effect on audit quality and audit fees are able to moderate the effect of independence and auditor’s professionalism on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Independensi auditor, Profesionalisme auditor, Audit fee, Kualitas audit
Subjects:	H Social Sciences > HN Social history and conditions. Social problems. Social reform > HN1-995 Social history and conditions. Social problems. Social reform
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rosdiana Melisa Yanti Panjaitan
Date Deposited:	20 Sep 2023 06:55
Last Modified:	20 Sep 2023 06:55
URI:	http://repository.unsri.ac.id/id/eprint/128900

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