Pengaruh Pendidikan Profesi Akuntansi, Pengalaman, Gender dan Religiositas Terhadap Kualitas Audit

Anggoro, Rusmawan Wahyu (2001) Pengaruh Pendidikan Profesi Akuntansi, Pengalaman, Gender dan Religiositas Terhadap Kualitas Audit. Jurnal Akuntansi dan Manajemen,, 24 (1). ISSN ISSN 0853-1259

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Abstract

This research examines the effect of accounting profession education programs, work experience, gender and religiosity on audit quality, especially in Indonesia. Quasi experiment method is used to collect the data. First, the competence of auditors is separated into education and experience. Analysis of the influence of education and experience is carried out separately on audit quality. Second, researchers incorporate gender and differences in the level of religiosity in the model to determine the effect on audit quality. Finally, a moderated regression analysis used to test the interaction effects between variables (education, experience and religiosity). The results suggest that un-related-work experience will reduces audit quality and religiosity raises audit quality.

Item Type: Article
Uncontrolled Keywords: auditors competence, gender, religiosity index, audit quality
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 22 Mar 2022 03:46
Last Modified: 14 Apr 2022 03:45
URI: http://repository.stieykpn.ac.id/id/eprint/1499

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