The Role Of Gender In Moderating The Effect Of Competence, Independence, And Ethics Toward Audit Quality: A Case Study On Finance And Development Supervision Body Of East Java Representative

Aprianti Tety Indah and Erina Sudaryati (2018) The Role Of Gender In Moderating The Effect Of Competence, Independence, And Ethics Toward Audit Quality: A Case Study On Finance And Development Supervision Body Of East Java Representative. Russian Journal of Agricultural and Socio-Economic Sciences, 87 (3). pp. 131-139. ISSN 2226-1184

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Official URL: https://rjoas.com/issue-2019-03/

Abstract

This research aimed to obtain empirical evidences of competence, independence, ethic effects toward audit quality and testing the role of gender in moderating competence, independence, ethic effects on Finance and Development Supervision Body (BPKP) auditor of East Java Representative. Research population comprised of 163 East Java Representative BPKP auditors. Samples in this research were 163 East Java Representative BPKP auditors. The result of this research showed that competence do not affecting toward audit quality, independence do not affecting toward audit quality, ethics had positive effect toward audit quality, gender do not moderating the effect of competence, independency, and ethics toward audit quality.

Item Type: Article
Uncontrolled Keywords: Competence, independence, ethics, gender, audit quality.
Subjects: H Social Sciences
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance > HG1-9999 Finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
Aprianti Tety IndahUNSPECIFIED
Erina SudaryatiNIDN0028026104
Depositing User: Tn Sugeng Riyanto
Date Deposited: 12 Oct 2020 01:31
Last Modified: 12 Oct 2020 01:31
URI: http://repository.unair.ac.id/id/eprint/99930
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