Pengaruh Kompetensi Auditor Terhadap Kualitas Audit Dengan Pengalaman Audit Sebagai Variabel Intervening
نویسندگان
چکیده
This study aims to empirically analyze the effect of auditor competence on audit quality with experience as an intervening variable. research was conducted auditors at Sumbawa Regency Inspectorate. is explanatory test proposed hypothesis regarding relationship and influence between variables. Data were obtained through distributing questionnaires respondents, namely Inspectorate, totaling 15 people. analysis using Partial Least Square SmartPLS software, including outer model test, inner proof. The results this indicate that individually have a positive significant inspectorate. variables indirect has implications for inspectorate so in assigning tasks it must be based expertise abilities seen from educational background conducting audits.
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ژورنال
عنوان ژورنال: Entrepreneur
سال: 2022
ISSN: ['2723-1941', '2776-2483']
DOI: https://doi.org/10.31949/entrepreneur.v3i2.2470