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KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015

The profession of public accountant (editor) is like a "sword", the auditor should consider the credibility and professional ethics, and on the other hand they also should face any pressures from the clients in various decision-making. If the editor is not able to resist any kinds of press...

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Main Author: Handy Sudibyo
Format: Skripsi S1
Language: Bahasa Indonesia
Published: AKT 16 UMY 293 2016
Subjects:
Keywords: Professional Commitment, Independence auditor, Competence Auditor, Ethics Auditor, and Audit Quality
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=70192
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id oai:lib.umy.ac.id:70192
recordtype oai_dc
spelling oai:lib.umy.ac.id:701922021-06-16T13:08:57ZKOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015Handy SudibyoKeywords: Professional Commitment, Independence auditor, Competence Auditor, Ethics Auditor, and Audit QualityThe profession of public accountant (editor) is like a "sword", the auditor should consider the credibility and professional ethics, and on the other hand they also should face any pressures from the clients in various decision-making. If the editor is not able to resist any kinds of pressures from clients such as personal pressure, ethics and emotional even the financial, so it will affect to reducing its independency and impact to the auditing quality. Auditors should be able to provide the facts on the financial statements that there is no manipulation or misuse so that the auditor can give accurate decisions. One of the benefits of public accounting services is to provide accurate information. Financial statements audited by a public accountant more trustworthy and more accepted than the financial statements that not be audited. This research has goals in order to analyzing and providing the empirical evidence of professional commitment, competence, ethics, auditor independence and audit quality. The samples are 40 respondents who are 40 auditors who found in 6 KAP in Yogyakarta. As for answering the hypothesis in this research, it will use the multiple regression analysis with absolute difference, where have done with the classical assumption test. Based on the results of this research, concluded that this research is analyzing the professional commitment which impacts to the audit quality. So the depth and breadth of knowledge of an auditor as well as the more experienced in the field of auditing is also the peer review of the co-auditor, it shows the better quality of auditing. Keywords: Professional Commitment, Independence auditor, Competence Auditor, Ethics Auditor, and Audit QualityAKT 16 UMY 2932016Skripsi S161 halSKR F E 293Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=70192
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic Keywords: Professional Commitment, Independence auditor, Competence Auditor, Ethics Auditor, and Audit Quality
spellingShingle Keywords: Professional Commitment, Independence auditor, Competence Auditor, Ethics Auditor, and Audit Quality
Handy Sudibyo
KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015
description The profession of public accountant (editor) is like a "sword", the auditor should consider the credibility and professional ethics, and on the other hand they also should face any pressures from the clients in various decision-making. If the editor is not able to resist any kinds of pressures from clients such as personal pressure, ethics and emotional even the financial, so it will affect to reducing its independency and impact to the auditing quality. Auditors should be able to provide the facts on the financial statements that there is no manipulation or misuse so that the auditor can give accurate decisions. One of the benefits of public accounting services is to provide accurate information. Financial statements audited by a public accountant more trustworthy and more accepted than the financial statements that not be audited. This research has goals in order to analyzing and providing the empirical evidence of professional commitment, competence, ethics, auditor independence and audit quality. The samples are 40 respondents who are 40 auditors who found in 6 KAP in Yogyakarta. As for answering the hypothesis in this research, it will use the multiple regression analysis with absolute difference, where have done with the classical assumption test. Based on the results of this research, concluded that this research is analyzing the professional commitment which impacts to the audit quality. So the depth and breadth of knowledge of an auditor as well as the more experienced in the field of auditing is also the peer review of the co-auditor, it shows the better quality of auditing. Keywords: Professional Commitment, Independence auditor, Competence Auditor, Ethics Auditor, and Audit Quality
format Skripsi S1
author Handy Sudibyo
author_sort Handy Sudibyo
title KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015
title_short KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015
title_full KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015
title_fullStr KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015
title_full_unstemmed KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI PENGARUH INDEPENDENSI, KOMPETENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT KAP DI YOGYAKARTA TAHUN 2015
title_sort komitmen profesional sebagai variabel moderasi pengaruh independensi, kompetensi dan etika auditor terhadap kualitas audit kap di yogyakarta tahun 2015
physical 61 hal
publisher AKT 16 UMY 293
publishDate 2016
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=70192
isbn SKR F E 293
_version_ 1702752314344865792
score 14.79448

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