Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi  (Studi Empiris Pada Kantor Akuntan Publik di Jakarta)

Ditia Ayu Karnisa; Anis Chariri

Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta)

*Ditia Ayu Karnisa - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Anis Chariri - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): D. A. Karnisa, and A. Chariri, "Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta)," Diponegoro Journal of Accounting, vol. 4, no. 2, pp. 55-63, Oct. 2015. [Online]. Retrieved from :

How to cite (APA): Karnisa, D. A., & Chariri, A. (2015). Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta). Diponegoro Journal of Accounting, 4(2), 55-63. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223

How to cite (BCREC): Karnisa, D. A., Chariri, A. (2015). Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta). Diponegoro Journal of Accounting, 4 (2), 55-63 Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223

How to cite (Chicago): Karnisa, Ditia A., and Anis Chariri. "Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta)." Diponegoro Journal of Accounting 4, no. 2 (2015): 55-63. Accessed : March 10, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223

How to cite (Vancouver): Karnisa DA, Chariri A. Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta). Diponegoro Journal of Accounting [Online]. 2015 Oct;4(2):55-63. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223.

How to cite (Harvard): Karnisa, D. A., and Chariri, A., 2015. Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta). Diponegoro Journal of Accounting, [Online] Volume 4(2), pp. 55-63. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223 [Accessed : 10 Mar. 2025].

How to cite (MLA8): Karnisa, Ditia, and Anis Chariri. "Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta)." Diponegoro Journal of Accounting, vol. 4, no. 2, 13 Oct. 2015, pp. 55-63 , https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223. Retrieved : 10 Mar. 2025.

BibTex Citation Data :

@article{DJA15223,
    author = {Ditia Karnisa and Anis Chariri},
    title = {Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi  (Studi Empiris Pada Kantor Akuntan Publik di Jakarta)},
    journal = {Diponegoro Journal of Accounting},
  volume = {4},
    number = {2},
    year = {2015},
    keywords = {Competence, Independence, motivation, ethics Auditor, Auditor Independence, Quality Audit},
    abstract = {  This study aimed to determine the effect of competence and independence on audit quality with motivation and ethics of auditors as moderating variables    The population in this study is auditors who work in Public Accounting Firm (KAP) listed in the IAI (Institute of Accountants Indonesia) in Jakarta as much as 237 KAP. Samples were selected by purposive sampling technique with certain criteria : KAP at least has 3 partmers which resulted 43 respondents.   The results of study showed that only competence affected audit quality. Meanwhile independence did not significantly influence audit quality. In addition, motivation and ethics audit did not moderate the relationship of competence and audit quality as well as the relationship of independence and audit quality. },
   issn = {2337-3806},   pages = {55--63}    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223}
}

Refworks Citation Data :

@article{{DJA}{15223}, author = {Karnisa, D., Chariri, A.}, title = {Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta)}, journal = {Diponegoro Journal of Accounting}, volume = {4}, number = {2}, year = {2015}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/15223} }

Citation Format:

Abstract

This study aimed to determine the effect of competence and independence on audit quality with motivation and ethics of auditors as moderating variables

The population in this study is auditors who work in Public Accounting Firm (KAP) listed in the IAI (Institute of Accountants Indonesia) in Jakarta as much as 237 KAP. Samples were selected by purposive sampling technique with certain criteria : KAP at least has 3 partmers which resulted 43 respondents.

The results of study showed that only competence affected audit quality. Meanwhile independence did not significantly influence audit quality. In addition, motivation and ethics audit did not moderate the relationship of competence and audit quality as well as the relationship of independence and audit quality.

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Keywords: Competence, Independence, motivation, ethics Auditor, Auditor Independence, Quality Audit

Article Info

Section: Articles

Language : ID

In Volume 4, Nomor 2, Tahun 2015