文章基本信息

标题：Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit
本地全文：下载
作者：Endang Retno Rahayuningsih ; Ni Luh Sari Widhiyani
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2019
卷号：29
期号：3
页码：972-986
DOI：10.24843/EJA.2019.v29.i03.p05
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT.Bank Sinar Mas MSIG Bali Province.This research was conducted in eight offices of PT.Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method.Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique.Based on the results of the analysis, the independence variable has a positive effect on audit quality.Moral reasoning strengthens the effect of independence on audit quality.Professional skepticism reinforces the influence of independence on audit quality.
关键词：Independensi; Moral Reasoning; Skeptisisme Profesional; Kualitas Audit