KUALITAS LABA MEMEDIASI PENGARUH PERBEDAAN FISKALTERHADAP KUALITAS AUDIT PROFIT QUALITY MEDIATES THE RELATIONSHIP BETWEEN FISCAL DIFFERENCES AND AUDIT QUALITY

  • Chandra Yatno

Abstract

Abstract:


The aim of this study is to examine the mediation effect of the profit quality on the relationship between fiscal differences and audit quality. This study uses secondary data from 331 public non-financial companies in the Indonesia Stock Exchange during the year of 2014 to 2018. The mediation effect of profit quality was tested using the causal-step approach with sobel test analysis. The results show that the profit quality has mediation effect on the relationship between fiscal difference and audit quality.

Published
Nov 10, 2020
How to Cite
YATNO, Chandra. KUALITAS LABA MEMEDIASI PENGARUH PERBEDAAN FISKALTERHADAP KUALITAS AUDIT PROFIT QUALITY MEDIATES THE RELATIONSHIP BETWEEN FISCAL DIFFERENCES AND AUDIT QUALITY. Conference on Business, Social Sciences and Innovation Technology, [S.l.], v. 1, n. 1, p. 133-142, nov. 2020. ISSN 2774-5740. Available at: <https://journal.uib.ac.id/index.php/cbssit/article/view/1409>. Date accessed: 25 sep. 2021.