Authors:

I Dewa Made Arik Permana Putra, Desak Ketut Sintaasih

Abstract:

“This study a aims to analyze the effect of competence on auditor performance, to analyze the effect of compensation on auditor performance on auditor performance, to analyze the effect of moderation on the einfluence off competence on auditor performance and to analyze the effect of moderation on the influence of compensation on a auditor a performance. This are search was aconducted at auditor of public accountant office in Bali Province with respondent amount 67 auditor. Methods off data collectione using survey methodewith questionnaire technique.Data analysise technique use demoderation regression analysis technique. The results showed that competence has a positive and significant effect on auditor performance, compensation has positive and significant influence on auditor performance. While the effect of moderation on professional skepticism reinforces the influence of competence on the performance of auditors, as well as the moderate effects of professional skepticism reinforces the compensatory effect of auditor performance.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/eeb/full-38916

Published

2018-06-21

How To Cite

PUTRA, I Dewa Made Arik Permana; SINTAASIH, Desak Ketut. EFEK MODERASI SKEPTISISME PROFESIONAL PADA PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI PROVINSI BALI.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 1375-1406, june 2018. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/38916. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EEB.2018.v07.i05.p06.

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

VOLUME.07.NO.05.TAHUN 2018

Section

Articles

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