PENGARUH KOMPETENSI AUDITOR, INTEGRITAS AUDITOR, KEY AUDIT MATTERS, TERHADAP KUALITAS HASIL AUDIT

• Main Author: Pandu Syharul Maulana, (Author)
• Format: Book
• Published: 2023-09-13.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This research is a quantitative study that aims to determine the effect of auditor competence, auditor integrity, and key audit matters on audit quality. This study uses secondary data with a population of Public Accounting Firms (KAP) in the DKI Jakarta area which are registered at the Indonesian Institute of Public Accountants (IAPI) in 2023. The observational data for this study amounted to 67 data from 34 Public Accounting Firms (KAP) selected through purposive sampling method and predetermined criteria. The research hypothesis was tested using SmartPLS 3.0 software with the partial least square method. The test results show that auditor competence and auditor integrity have a significant positive effect on the quality of the audit process. Meanwhile, key audit matters have no effect on the quality of the audit process.

Item Description

http://repository.upnvj.ac.id/27725/1/1.%20ABSTRAK.pdf
http://repository.upnvj.ac.id/27725/31/2.%20AWAL.pdf
http://repository.upnvj.ac.id/27725/3/3.%20BAB%201.pdf
http://repository.upnvj.ac.id/27725/4/4.%20BAB%202.pdf
http://repository.upnvj.ac.id/27725/5/5.%20BAB%203.pdf
http://repository.upnvj.ac.id/27725/6/6.%20BAB%204.pdf
http://repository.upnvj.ac.id/27725/7/7.%20BAB%205.pdf
http://repository.upnvj.ac.id/27725/8/8.%20DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/27725/32/9.%20RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/27725/10/10.%20LAMPIRAN.pdf
http://repository.upnvj.ac.id/27725/27/11.%20HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/27725/12/12.%20ARTIKEL%20KI.pdf