PENGARUH PENGALAMAN KERJA DAN KEPATUHAN TERHADAP KODE ETIK PADA KUALITAS AUDIT MELALUI SKEPTISISME PROFESIONAL AUDITOR

  • Komang Oktarini Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Wayan Ramantha Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study is to determine the effect of work experience and adherence to a code of conduct on the quality of the audit by the auditor's professional skepticism. This research was conducted on the entire public accounting firm located in the province of Bali. Samples are taken as many as 81 people auditors, with nonprobability methods of sampling and purposive sampling technique. Data collected through questionnaires. The analysis technique used is Partial Least Square (PLS). Based on the analysis found that the work experience and adherence to a code of ethics positive effect on the audit quality through an auditor's professional skepticism.

Downloads

Download data is not yet available.
Published
2016-04-22
How to Cite
OKTARINI, Komang; RAMANTHA, I Wayan. PENGARUH PENGALAMAN KERJA DAN KEPATUHAN TERHADAP KODE ETIK PADA KUALITAS AUDIT MELALUI SKEPTISISME PROFESIONAL AUDITOR. E-Jurnal Akuntansi, [S.l.], v. 15, n. 1, p. 754-783, apr. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/18273>. Date accessed: 08 feb. 2023.
Section
Articles

Keywords

Audit Quality, Work Experience, Compliance with the Code of Ethics, Professional Skepticism

Most read articles by the same author(s)

1 2 > >>