SKRIPSI AKS
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Aparat Pengawasan Intern Pemerintah (Apip) Inspektorat Kabupaten/Kota Di Jawa Tengah Dengan Etika Auditor Sebagai Variabel Moderasi
ABSTRACT
This research was conducted on the grounds that there were findings of
several cases related to the audit process in Central Java that affected audit quality.
The purpose of this study is to determine whether there is a positive influence
between independence, competence, accountability, and experience on audit
quality, and to determine whether auditor ethics strengthen the effect of these
variables on audit quality.
This type of research is quantitative with the primary data source in the
form of a questionnaire. The population consists of all auditors and Supervisors for
the Implementation of Government Affairs in the Region (P2UPD) who work at the
Regency/City Inspectorate in Central Java. The sampling technique used simple
random sampling so that a sample of 121 respondents was obtained. The data
analysis technique used is moderated regression analysis.
The results of the study concluded that each independent variable, namely
the variables of independence, competence, accountability, and experience had a
positive effect on audit quality. And the auditor's ethics variable is able to
strengthen the influence of the variables of independence, competence,
accountability, and experience on audit quality
Keywords: Independence, Competence, Accountability, Experience, Auditor
Ethics, Audit Quality
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