| dc.description.abstract | The objective of research is to find out the influence of independence,
competence, experience, due professional care, objectivity, ethics, and auditors '
rotation on the quality of audit of Board of Financial and Development
Supervisions (BP KP), Representative of Sumatera Utara. Besides, it is also to find
out whether time budgeting can moderate the correlation of independence,
competence, experience, due professional care, objectivity, ethics, and auditors'
rotation on the quality of audit of BP KP, Representative of Sumatera Utara. The
dependent variable is the audit quality. The moderating variable is the time
budgeting. The data are primary data gotten by distributing questionnaires to the
auditors of Board of Financial and Development Supervisions (BP.KP),
Representative of Sumatera Utara. The research result showed that
simultaneously independence, competence, experience, due professional care,
objectivity, and ethics, significantly influenced audit quality. Partially, only the
ethics significantly influenced audit quality. There was influence of auditors '
rotation on audit quality could not be known because it was excluded from the
model. Time budgeting as moderating variable could not moderate the correlation
of independence, competence, experience, due professional care, objectivity,
ethics with audit quality. | en_US |
