Work

The Role of Gender in Moderating the Effect of Competence, Independence, and Ethics Toward Audit Quality: a Case Study on Finance and Development Supervision Body of East Java Representative

Year: 2019

Type: article

Abstract: This research aimed to obtain empirical evidences of competence, independence, ethic effects toward audit quality and testing the role of gender in moderating competence, independence, ethic effects on Finance and Development Supervision Body (BPKP) auditor of East Java Representative.Research population comprised of 163 East Java Representative BPKP auditors.Samples in this research were 163 East Java Representative BPKP auditors.The result of this research showed that competence do not affecting toward audit quality, independence do not affecting toward audit quality, ethics had positive effect toward audit quality, gender do not moderating the effect of competence, independency, and ethics toward audit quality.

Source: Russian Journal of Agricultural and Socio-Economic Sciences

DOI: 10.18551/rjoas.2019-03.17

Authors: T.I. Aprianti, E. Sudaryati

Institution: Universitas Airlangga

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Gender equality

Open Access status: gold

Estimated APC paid: $28