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PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT MENGGUNAKAN TASK SPECIFIC KNOWLEDGE SEBAGAI VARIABEL MODERASI DI KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN

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This study aims to analyze the influence of auditors' competence,independence, ethics, and work experience on audit quality, using task-specific knowledge as a moderating variable. The background of this study is based on the importance of the role of auditors in ensuring the credibility of financial statements, as well as the increasing public spotlight on audit quality due to accounting scandals. The research was conducted on auditors working at Public Accounting Firms (PAFs) in the Southern Sumatra region. The research method used was a quantitative approach with a questionnaire as the data collection technique. The sample consisted of 35 auditors from 19 PAFs. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA) with the assistance of SPSS software. The results of the study indicate that competence, independence, ethics, and work experience have a positive effect on audit quality. Additionally, task-specific knowledge was found to strengthen the relationship between the independent variables and audit quality. This study emphasizes the importance of task-specific knowledge as an effort to enhance professionalism and the quality of audit results within PAs.

Availability
Inventory Code Barcode Call Number Location Status
2507004054T178387T1783872025Central Library (REFERENCE)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1783872025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xiv, 61 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi
Specific Detail Info
-
Statement of Responsibility
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