THE EFFECT OF ELECTRONIC INFORMATION TECHNOLOGY SYSTEMS, AUDITOR COMPETENCE, AND AUDITOR INDEPENDENCE, ON ETHICS MODERATED AUDITING QUALITY (Empirical Study on Certified Public Accountant (CPA) Firms in Surabaya and Sidoarjo)

Biduri, Sarwenda (2018) THE EFFECT OF ELECTRONIC INFORMATION TECHNOLOGY SYSTEMS, AUDITOR COMPETENCE, AND AUDITOR INDEPENDENCE, ON ETHICS MODERATED AUDITING QUALITY (Empirical Study on Certified Public Accountant (CPA) Firms in Surabaya and Sidoarjo). Proceeding 4th ICAF UMY 2018 International Conference on Accounting and Finance. pp. 1-22. ISSN 2614-0543

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Abstract

The purpose of this study is to determine the effect of electronic information technology systems, auditor competence and independence auditor moderated ethics. The object of this research is the auditor who works in CPA area Surabaya. Data collection in this study using questionnaires that are given to auditors who work in the CPA area of Surabaya. Sampling using purposive sampling technique that sampling using certain criteria. Analysis technique used in this research is partial least square (PLS).The results obtained from the validity and reliability test indicate that each indicator of this research variable is valid. It is seen from the component score whose value is more than 0,5. For the test results Hypothesis only two collisions alone that affect the quality of the audit of Electronic Information Systems Technology and Electronic Information Systems Interaction with the Ethics Auditor, while others have not effect. Keyword : Electronic Information System Technology, Independence, and Competence, Ethics and The Audit Quality.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sarwendah Biduri
Date Deposited:	20 Jul 2018 09:00
Last Modified:	20 Jul 2018 09:00
URI:	http://eprints.umsida.ac.id/id/eprint/3362

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