The Effect of Skills and Ethics to The Auditor's Quality in The Inspectorate of Talaud Islang District North Sulawesi - Indonesia

Sondakh, Nixon and Langi, Treesje and Limpeleh, Roslina and Wowiling, Rudy A. J. (2017) The Effect of Skills and Ethics to The Auditor's Quality in The Inspectorate of Talaud Islang District North Sulawesi - Indonesia. Scientific Research Journal, 05. pp. 20-24. ISSN 2201-2796

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Abstract

The purpose of this research is to botain empirical evidence, of the influence of expertise and ethics on the quality of auditor's at the inspectorate of Talaud island districts. Supercision over the impelementantion of local government, conducted in stages ranging from the district / city, provincial to the central level. This research was conducted in the inspectorate of Talaud Island district. The selected sample is 30 respondents as auditor. The analysis model used to test the hypothesis is multiple linear regressions. Independent variable in this research is skill and ethics, while the dependent variable in this research is auditor quality. The result of this research indicate that the influence of expertise on the quality of auditor is positive and significant. The visible position of the skill that expertise plays an important role in improving the quality of the auditor. While the influence of ethics on the quality of auditors is arithmatic <t table (1.104 < 2.012). Expertise and ethics simultaneously hava a significant effect on the quality of auditors. Partially, however, the skil affects the quality of the auditor in the inspectorate of the Talaud Island.

Item Type: Article
Subjects: E Hospitality and Tourism > ED Karya Ilmiah
Divisions: Niaga > Jurusan Pariwisata
Depositing User: Operator
Date Deposited: 15 Nov 2018 16:31
Last Modified: 15 Nov 2018 16:31
URI: http://repository.polimdo.ac.id/id/eprint/1880

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