Authors:

Delsi Nia Sarca, Ni Ketut Rasmini

Abstract:

“The purpose of this study was to determine the effect of auditor experience and independence on audit quality with auditor ethics as a moderating variable. This research was conducted on all KAPs that are still operating in Bali Province. The sampling technique used was purposive sampling. Data were analyzed using the Moderated Regression Analysis (MRA) test. The results of the analysis show that the auditor’s experience has a positive effect on audit quality, auditor independence has a positive effect on audit quality, auditor ethics strengthens the influence of auditor experience on audit quality and auditor ethics reinforces the influence of independence on audit quality in KAP Bali Province. Keywords: Auditor experience, independence, auditor ethics, audit quality”

Keywords

Auditor experience, independence, auditor ethics, audit quality

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PDF:

https://jurnal.harianregional.com/akuntansi/full-45999

Published

2019-03-11

How To Cite

SARCA, Delsi Nia; RASMINI, Ni Ketut. Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi.E-Jurnal Akuntansi, [S.l.], v. 26, n. 3, p. 2240 - 2267, mar. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45999. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i03.p21.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 3 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License