文章基本信息

标题：KOMITMEN AUDITOR SEBAGAI PEMODERASI PENGARUH PENGALAMAN PADA KUALITAS AUDIT
本地全文：下载
作者：Ida Ayu Dwi Laksmi Pratiwi ; Ketut Alit Suardana
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：2
页码：1091-1120
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Auditor's experience is one of factors identifying errors in the analytical process.Who have more experience on the financial statements would be able to provide a reasonable explanation for the error client's financial statements and impact on audit quality.In reality, experienced auditor can also make fraud.This is thought to be influenced by the auditor's commitment.This study was conducted to determine the effect of auditor experience on audit quality and auditor’s commitment as a moderating influence.Population was all auditors working in the KAP.Sampling technique used purposive.The analytical method used is ordinary least squares and MRA.From this research it was found that the auditor's experience a positive effect on audit quality, commitment organization is not able to moderate relationship of experience in audit quality.Professional commitment is able to strengthen relationship of experience in audit quality.
关键词：Experience; Commitment Auditor; Audit Quality