creators_name: Wahdani Sartika, 1421031039
creators_id: wahdani_sartika@yahoo.com
type: thesis
datestamp: 2017-08-22 02:42:01
lastmod: 2017-08-22 02:42:01
metadata_visibility: show
title: PENGARUH INDEPENDENSI, MORAL REASIONING DAN
SKEPTISME PROFESIONAL TERHADAP
KUALITAS AUDIT
ispublished: pub
subjects: HF5601
full_text_status: restricted
abstract: ABSTRAK
PENGARUH INDEPENDENSI, MORAL REASIONING DAN
SKEPTISME PROFESIONAL TERHADAP
KUALITAS AUDIT
Oleh:
Wahdani Sartika
Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang
mempengaruhi kualitas audit. Sampel penelitian ini adalah auditor internal pemerintah

Hasil penelitian ini menunjukkan bahwa reaktivasi moral tidak terbukti
secara empiris memiliki efek positif dengan kualitas audit. Sedangkan untuk variabel
lain seperti independensi dan skeptisisme profesional terbukti secara empiris memiliki
pengaruh Positif terhadap kualitas audit.
Kata kunci: Independensi, Moral Reasioning, Skeptisisme Profesional, kualitas audit
Abstract
EFFECT OF INDEPENDENCE, MORAL REASONING
AND PROFESSIONAL SKEPTISM
TO THE AUDIT QUALITY
by:
Wahdani Sartika
This study aims to empirically test factors that affect the quality of audit.
The sample of this study is the internal government auditor 
The results of this study indicate that moral reasioning is not proven
empirically have a positive effect with audit quality. As for other variables such as
independence and professional skepticism proved empirically to have a Positive
influence with audit quality.
Keywords: Independence, Professional Skepticism, Moral Reasioning, Audit Quality
date: 2017-08-14
date_type: published
institution: UNIVERSITAS LAMPUNG
department: Fakultas Ekonomi dan Bisnis
thesis_type: masters
citation:   Wahdani Sartika, 1421031039  (2017) PENGARUH INDEPENDENSI, MORAL REASIONING DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT.  Masters thesis, UNIVERSITAS LAMPUNG.   
document_url: http://digilib.unila.ac.id/28012/1/1.%20ABSTRAK.pdf
document_url: http://digilib.unila.ac.id/28012/2/2.%20TESIS%20FULL.pdf
document_url: http://digilib.unila.ac.id/28012/3/3.%20TESIS%20FULL%20TANPA%20BAB%20PEMBAHASAN.pdf