| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | IZZANDINI, MA’RUFATUL MILLA | |
| dc.date.accessioned | 2019-10-05T06:54:21Z | |
| dc.date.available | 2019-10-05T06:54:21Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/29380 | |
| dc.description | This study aims to examine the Effect of Independence, Competence, and Due Professional Care on Audit Quality with the Auditor's Work Experience as a Moderating Variable. In this study using quantitative primary data derived from respondents' answers given in the form of questionnaires. This study uses a sample of auditors who work in Public Accounting Firms in the Semarang, Yogyakarta, and Surakarta regions, and auditors who have a minimum of two years work experience. The sampling technique in this study used a purposive sampling method. The analysis tool of this study uses SPSS version 23.0. The method of data analysis is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the analysis that has been done, the results of the study show that independence, competence, and due professional care have a positive effect on audit quality. Whereas independence, competency, and due professional care moderated by auditor work experience have no effect on audit quality. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menguji dengan Pengaruh Independensi, Kompetensi, dan Due professional Care Terhadap Kualitas Audit dengan Pengalaman Kerja Auditor sebagai Variabel Moderating. Pada penelitian ini menggunakan data primer yang bersifat kuantitatif yang berasal dari jawaban responden yang diberikan dalam bentuk kuesioner. Penelitian ini menggunakan sampel yaitu auditor yang bekerja pada Kantor Akuntan Publik yang berada di wilayah Semarang, Yogyakarta, dan Surakarta., dan auditor yang mempunyai pengalaman kerja minimal dua tahun. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Alat analisis penelitian ini menggunakan SPSS versi 23.0., dengan metode analisis data yaitu analisis regresi linear berganda dan uji Moderated Regression Analysis (MRA). Berdasarkan analisis yang telah dilakukan diperoleh hasil penelitian menunjukkan bahwa independensi, kompetensi, dan due professional care berpengaruh positif terhadap kualitas audit. Sedangkan independensi, kompetensi, dan due professional care yang dimoderasi oleh pengalaman kerja auditor tidak berpengaruh terhadap kualitas audit. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | INDEPENDENCE | en_US |
| dc.subject | COMPETENCE | en_US |
| dc.subject | DUE PROFESSIONAL CARE | en_US |
| dc.subject | AUDITOR WORK EXPERIENCE | en_US |
| dc.subject | AUDIT QUALITY | en_US |
| dc.subject | INDEPENDENSI | en_US |
| dc.subject | KOMPETENSI | en_US |
| dc.subject | DUE PROFESSIONAL CARE | en_US |
| dc.subject | PENGALAMAN KERJA AUDITOR | en_US |
| dc.subject | KUALITAS AUDIT | en_US |
| dc.title | PENGARUH INDEPENDENSI, KOMPETENSI, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN KERJA AUDITOR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Kantor Akuntan Publik Semarang, Yogyakarta, dan Surakarta) | en_US |
| dc.type | Thesis
SKR
FEB
181 | en_US |
