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PENGARUH INTEGRITAS, INDEPENDENSI DAN PROFESIONALISME SEBAGAI NILAI DASAR PEMERIKSAAN TERHADAP KUALITAS AUDIT DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPK RI PERWAKILAN PROVINSI SUMATERA SELATAN)

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The purpose of this research is to determine and analyze the effect of auditor integrity on audit quality, the effect of auditor independence on audit quality, the effect of auditor professionalism on audit quality, the effect of self-efficacy in moderating auditor integrity on audit quality, the effect of self-efficacy in moderating auditor independence on audit quality, the effect of self-efficacy in moderating auditor professionalism on the audit quality of the Audit Board of the Republic of Indonesia (BPK RI) Representative of South Sumatra Province. This research using primary data obtained by distributing questionnaires with sample of 93 auditor from Audit Board of the Republic of Indonesia (BPK RI) Representative of South Sumatra Province. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS SEM) using the SMARTPLS application. From the results of data analysis, it was found that the auditor integrity variable directly had a positive and significant effect on audit quality, the auditor independence variable directly had a positive and significant effect on audit quality, the auditor professionalism variable directly had a positive and significant effect on audit quality, the self efficacy variable did not moderate the effect of the auditor integrity variable on audit quality, the self efficacy variable did not moderate the effect of the auditor independence variable on audit quality, and the self efficacy variable did not moderate the effect of the auditor professionalism variable on the audit quality of the Audit Board of the Republic of Indonesia Representative of South Sumatra Province.

Availability
Inventory Code Barcode Call Number Location Status
2407002689T143892T1438922024Central Library (References)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1438922024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya.,
Collation
xvii, 77 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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