文章基本信息

标题：INTEGRITAS SEBAGAI PEMODERASI PENGARUH PENGALAMAN AUDITOR PADA KUALITAS AUDIT
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作者：I Gusti Agung Dwitariani ; I D. G. Dharma Suputra
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：16
期号：3
页码：1744-1770
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This report aim ed to review auditor’s experience influenc e on the audit quality.In addition, the research - also aim ed to know whether integrity would moderating auditor’s experience influence on audit quality.The stu dy was d one in akun tan public office in B ali province.The sampel of in this research were 34 0f 98 external auditors .Sampling of the research is with the method of non probability sampling using to technique purposive sampling .The data collected using the method of survey with questionnaire technique.Moderating Regression Analysis (MRA) is used as the data analysis techniques According to the research analysis , it was found that auditor’s experience h ad some positive effects on the quality of audit .Integrity moderat ed ( strengthen ed ) the auditor experience influence in auditor quality.Integrity is pure moderators.
关键词：Experience Auditors ; Integrity; Audit Quality