| dc.contributor.author | Zahara, Nur | |
| dc.date.accessioned | 2023-03-07 | |
| dc.date.available | 2023-03-07 | |
| dc.date.issued | 2022 | |
| dc.identifier.uri |
https://repositori.unhar.ac.id/handle/478/pengaruh-kompetensi-integritas-dan-independensi-terhadap-opini-audit-dengan-feeiaudit-sebagai-variabel-moderasi-studi-kasus-kantor-akuntan-publik-di-kota-medan
| |
| dc.description.abstract |
This study aims to determine the effect of competence, integrity and independence on audit opinion with audit fees as a moderating variable at KAP in the city of Medan. This study uses a saturated sampling method (census) because the entire population is 87 samples, from 87 auditors at KAP Medan, 47 samples were obtained which were used as research data. The data used in this study is primary data in the form of a questionnaire using questions expressed on a Likert scale.
The results of this study indicate that competence and integrity have a significant effect on audit opinion at KAP in the city of Medan. Meanwhile, independence has no significant effect on audit opinion at KAP in Medan city. Audit fees can moderate the influence of competence and integrity on audit opinion at KAP in Medan city. Meanwhile, the audit fee cannot moderate the influence of independence on audit opinion at KAP in Medan city.
| en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | KOMPETENSI, INTEGRITAS DAN INDEPENDENSI | en_US |
| dc.title | PENGARUH KOMPETENSI, INTEGRITAS DAN INDEPENDENSI TERHADAP OPINI AUDIT DENGAN FEEiAUDIT SEBAGAI VARIABEL MODERASI (Studi Kasus Kantor Akuntan Publik Di Kota Medan) | en_US |
| dc.type | Skripsi | en_US |
