Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Dengan Pemahaman Undang-Undang No.5 Tahun 2011 Tentang Akuntan Publik Sebagai Variabel Moderasi (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Kota Palembang)
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Institusion

Universitas Katolik Musi Charitas

Author

Sanjaya, Leony Angela

Subject

H Social Sciences (General) 

Datestamp

2018-04-24 01:10:02 

Abstract :
This study aims to examine the effect of competence and independence on audit quality with comprehension of public accountant act no.5 of 2011 as a moderating variable in the public accounting firm in the city of Palembang. The sample in this study are public accountants who work in public accounting firm located in Palembang by using purposive sampling technique of sampling. Sample were obtained by 36 public accountants from 8 public accounting firm. Questionnaire data were tested using regression analysis of the moderation (MRA) with SPSS Statistics 22. The results showed that public accountant act no.5 of 2011 as a moderating variable has no effect in the relationship between competence and independence on audit quality. 

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EA-2017-121421-cover.pdf
EA-2017-121421-abstract.pdf
EA-2017-121421-complete.pdf
EA-2017-121421-summary_id.pdf
EA-2017-121421-tableofcontent.pdf
EA-2017-121421-chapter1.pdf
EA-2017-121421-chapter2.pdf
EA-2017-121421-chapter3.pdf
EA-2017-121421-chapter4.pdf
EA-2017-121421-conclusion.pdf
EA-2017-121421-reference.pdf
EA-2017-121421-attachment.pdf