SKRIPSI AKS

KUALITAS AUDIT PADA APARAT PENGAWAS INTERN PEMERINTAH (APIP) INSPEKTORAT KABUPATEN/KOTA DI JAWA TENGAH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

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ABSTRACT

This research was conducted because it has reasons related to the findings
of several cases regarding the audit process in Central Java which affects audit
quality. The purpose of this study is to find out whether there is a positive
influence between independence, competence, experience and accountability on
audit quality, and to find out whether auditor ethics can strengthen the influence
of these variables on audit quality.
This research is a quantitative research with a primary data source in the
form of a questionnaire. The population of this study are all auditors and
Supervisors for the Implementation of Regional Government Affairs (P2UPD)
who work for the District/City Inspectorate in Central Java. The sampling
technique used simple random sampling so that in this study a sample of 121
respondents was obtained. The data analysis technique used in this study is
moderation regression analysis.
The results of this study concluded that each independent variable, namely
the variables of independence, competence, experience, and accountability has a
positive effect on audit quality. As well as the auditor's ethics variable is able to
strengthen the effect of the variables of independence, competence, experience
and accountability on audit quality.

Keywords : Independence, Competence, Experience, Accountability ,Ethics

Auditor, Audit Quality

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Ketersediaan

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Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 NIK k 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 137 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Niko Dwi Saiful

Versi lain/terkait

Lampiran Berkas

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