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

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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.

Availability
Inventory Code Barcode Call Number Location Status
2307005745T128900T1289002023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1289002023
Publisher
Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi.,
Collation
xvii, 111 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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