PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT

  • Natasha Rizky Annisa Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Made Gede Wirakusuma Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study was conducted to determine the effect of due professional care on audit quality and auditor experience influence in the relationship between experience with audit quality. This research was conducted in the Public Accounting Firm (KAP) of Bali which amounted to a total of seven KAP all auditors by 80 auditors. In this study using purposive sampling technique. Data analysis technique used is the technique of regression moderation. The response in this study of 54 questionnaires, with the amount used as many as 33 questionnaires. Based on the results of simple regression analysis found that due professional care positive effect on audit quality. This shows that the higher the professional due care it will produce a high quality audits. Moderation of the regression results found that work experience which is able to moderate the impact that the weakened due professional care in audit quality.

Downloads

Download data is not yet available.
Published
2016-10-06
How to Cite
ANNISA, Natasha Rizky; WIRAKUSUMA, Made Gede. PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT. E-Jurnal Akuntansi, [S.l.], v. 17, n. 1, p. 1-28, oct. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/19826>. Date accessed: 08 feb. 2023.
Section
Articles

Keywords

Due Professional Care, Work Experience, Quality Audit

Most read articles by the same author(s)

1 2 3 > >>