PENGARUH MORAL REASONING, SKEPTISME, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT

Mangunsong Benito Dochrist Billyarta, . (2023) PENGARUH MORAL REASONING, SKEPTISME, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study conducted to examine the effect of the Quality of the Audit on Moral Reasoning, Skepticism, and Independence. This research is a quantitative research with primary data types using a questionnaire and a Likert scale as a measuring tool. The population in this study were all auditors who work at KAP South Jakarta. Determination of the sample in this study using a purposive sampling technique. A total of 148 questionnaires were distributed and all questionnaires were returned and could be processed. The data analysis method used is Structural Equation Modeling (SEM) analysis. The results of the study show that skepticism and independence have an effect on the quality of the audit. While the Moral Reasoning variable has no effect on the Quality of the Audit.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112185] [Pembimbing: Dewi Darmastuti] [Penguji 1: Wiwi Idawati] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Moral Reasoning, Skepticism, Independence, Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Mangunsong Benito Dochrist Billyarta
Date Deposited: 20 Jul 2023 03:41
Last Modified: 20 Jul 2023 03:41
URI: http://repository.upnvj.ac.id/id/eprint/24647

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