Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit

  • Endang Retno Rahayuningsih Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Luh Sari Widhiyani Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method. Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique. Based on the results of the analysis, the independence variable has a positive effect on audit quality. Moral reasoning strengthens the effect of independence on audit quality. Professional skepticism reinforces the influence of independence on audit quality.


Keywords : Independence; Moral Reasoning; Professional Skepticism; Audit Quality.

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Published
2019-12-25
How to Cite
RAHAYUNINGSIH, Endang Retno; WIDHIYANI, Ni Luh Sari. Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit. E-Jurnal Akuntansi, [S.l.], v. 29, n. 3, p. 972 - 986, dec. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/52375>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2019.v29.i03.p05.
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