PENGARUH INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI PROVINSI SUMATERA
| dc.contributor.author | Jamilah,Zidni Nur | |
| dc.date.accessioned | 2022-07-16 | |
| dc.date.available | 2022-07-16 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/312/pengaruh-independensi-dan-akuntabilitas-terhadap-kualitas-audit-dengan-etika-auditor-sebagai-variabel-moderating-pada-badan-pengawasan-keuangan-dan-pembangunan-bpkp-di-provinsi-sumatera | |
| dc.description.abstract | The research was conducted at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Utara. The sampling method is the saturated sample (census) method, ie the saturated sample method is a sampling technique when all members of the population are used as samples. The questionnaire distributed as many as 100 questionnaires and can be used as data. Hypothesis testing using the t test and F test to test the hypothesis both partially and simultaneously. Then the adjusted determination coefficient and the regression equation are calculated. The results of this study indicate: independence significantly influences audit quality. Accountability has a significant effect on audit quality. The auditor's ethical moderation has a significant effect and does not strengthen independence of audit quality. Moderation of auditor ethics has a significant effect and is to strengthen the effect of accountability on audit quality | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Accounting | en_US |
| dc.title | PENGARUH INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI PROVINSI SUMATERA | en_US |
| dc.type | Skripsi | en_US |
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