Due professional care dalam memediasi pengaruh kompetensi, independensi, dan motivasi auditor terhadap kualitas audit

  • Lufriansyah Lufriansyah Program Studi Akuntansi, Universitas Muhammadiyah Sumatera Utara

Abstrak

Purposes - This study aims to analyze the influence of auditor independence on professional care; the influence of the auditor's competence on due professional care; Auditor Independence on audit quality; the influence of the auditor's competence on audit quality; the influence of the auditor's independence on audit quality through due professional care; the influence of the auditor's competence on the quality of the audit due professional care.


Methods - The type of research used in this study is associative research. The samples in this study wer all independent auditors who work at the public accounting firm in the City of Medan. The type of data used in this study is the primary data. Data were collected through questionnaires answered by auditors. The technique used for data analysis is path analysis.


Findings - The results of this study indicated that competence, independence and motivation had no a significant effect on due professional care. Competence, independence, and motivation had a significant effect on audit quality. Due professional care had a significant effect on audit quality.


Keywords - Competence, Independence, Motivation, Due professional care, Audit quality


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Diterbitkan
2017-12-11
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LUFRIANSYAH, Lufriansyah. Due professional care dalam memediasi pengaruh kompetensi, independensi, dan motivasi auditor terhadap kualitas audit. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 1, n. 1, p. 39-52, des. 2017. ISSN 2597-7601. Tersedia pada: <http://ejurnal.id/index.php/jsak/article/view/109>. Tanggal Akses: 13 apr. 2021
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