Pengaruh Kompetensi, Pengalaman, Integritas, dan Kemahiran Profesional Auditor Terhadap Kualitas Audit dengan Independensi sebagai Variabel Moderating pada Kantor Perwakilan BPK RI Provinsi Jambi

Agam, Anggy and Afrizal, Afrizal and Wijaya, Rico (2022) Pengaruh Kompetensi, Pengalaman, Integritas, dan Kemahiran Profesional Auditor Terhadap Kualitas Audit dengan Independensi sebagai Variabel Moderating pada Kantor Perwakilan BPK RI Provinsi Jambi. S2 thesis, Magister Ilmu Akuntansi.

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Abstract

The purpose of this research was to analyze the effect of competence, experience, integrity, and professional skills on the quality of auditors who are at the BPK Jambi Province with the moderating variable of independence. The method used in this research was a survey using a questionnaire with the WarpPLS-SEM approach. The respondents in this research were 56 BPK RI employees in Jambi Province. The results of this research show that competence does not affect audit quality. Experience has no significant effect on audit quality. Integrity affects the audit quality of BPK RI employees representing Jambi Province. Professional skills affect audit quality, independence does not moderate the effect of competence on audit quality, and independence cannot moderate the effect of experience on audit quality. Then, independence cannot moderate the effect of integrity on audit quality, and independence cannot moderate the effect of professional behavior on audit quality. Keywords: Competency, Experience, Professional Proficiency Integrity, Audit Quality, Independence, BPK Jambi Province.

Type: Thesis (S2)
Uncontrolled Keywords: Competency, Experience, Professional Proficiency Integrity, Audit Quality, Independence, BPK Jambi Province.
Subjects: H Social Sciences > HG Finance
Divisions: Pascasarjana > Ilmu Akutansi
Depositing User: AGAM
Date Deposited: 28 Dec 2022 08:25
Last Modified: 28 Dec 2022 08:25
URI: https://repository.unja.ac.id/id/eprint/43274

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