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The purpose of this study is to determine the effect of electronic information technology systems, auditor competence and independence auditor moderated ethics. The object of this research is the auditor who works in CPA area Surabaya. Data collection in this study using questionnaires that are given to auditors who work in the CPA area of Surabaya. Sampling using purposive sampling technique that sampling using certain criteria. Analysis technique used in this research is partial least square (PLS).The results obtained from the validity and reliability test indicate that each indicator of this research variable is valid. It is seen from the component score whose value is more than 0,5. For the test results Hypothesis only two collisions alone that affect the quality of the audit of Electronic Information Systems Technology and Electronic Information Systems Interaction with the Ethics Auditor, while others have not effect. Keyword : Electronic Information System Technology, Independence, and Competence, Ethics and The Audit Quality. |
