Authors:

Nyoman Tri Nurasta Amerthajaya, Ni Ketut Lely Aryani M

Abstract:

“This study aims to determine the effect TABK , due professionalisme care , accountability , and spiritual intelligence on audit quality in BPK RI Representative Bali Province . The data collection is done by distributing questionnaires to all auditors in BPK RI Representative Bali Province as respondents using saturation sampling technique sampling . The analysis technique used is multiple linear regression . The results of multiple linear regression analysis by observing Adjusted R2 value , indicating that the variable quality of the audit can be explained by the variable TABK , due care professionalism , accountability and spiritual intelligence by 66 % . Testing the hypothesis with t statistical test showed that the variables TABK , due care professionalism , accountability , spiritual intelligence significant positive effect on audit quality , while the remaining 34 % is influenced by other variables not included in the model study.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-23563

Published

2016-11-10

How To Cite

AMERTHAJAYA, Nyoman Tri Nurasta; ARYANI M, Ni Ketut Lely. PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, DUE PROFESSIONALISME CARE, AKUNTABILITAS, KECERDASAN SPIRITUAL PADA KUALITAS AUDIT.E-Jurnal Akuntansi, [S.l.], v. 17, n. 2, p. 1603-1634, nov. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-23563. Date accessed: 28 Aug. 2025.

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Issue

Vol 17 No 2 (2016)

Section

Articles

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