PENGARUH INDEPENDENSI, AKUNTABILITAS, DAN AUDIT TENURE PADA KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN)

NURISTA, SAFIRA and Wahyudi, Tertiarto and Kalsum, Umi (2021) PENGARUH INDEPENDENSI, AKUNTABILITAS, DAN AUDIT TENURE PADA KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of independence, accountability, and audit tenure on audit quality with auditor ethics as a moderating variable in public accounting firms in South Sumatera. The type of data used in this study is primary data obtained by distributing questionnaires. Respondents in this study were auditors who worked at the Certified Public Accounting (CPA) in South Sumatera who were registered at the Indonesian Institute of Public Accountants 2020 with a total sample of 57 respondents. The data analysis technique used in this study is Multiple Linear Regression and Moderated Regression Analysis (MRA) with the absolute value difference test method using SPSS 22.0. The results of this study prove that independence, accountability, and audit tenure have a positive effect on audit quality. Auditor ethics are unable to moderate the effect of independence, accountability, and audit tenure on audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Independensi, Akuntabilitas, Audit Tenure, Etika Auditor, Kualitas Audit
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Safira Nurista
Date Deposited:	29 Jun 2021 05:06
Last Modified:	29 Jun 2021 05:06
URI:	http://repository.unsri.ac.id/id/eprint/48846

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