Detail Cantuman Kembali
JURNAL AKUNTANSI. PENGARUH SUMBER DAYA MANUSIA, KOMITMEN PIMPINAN, GENDER, INSENTIF TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI KEPULAUAN RIAU
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This study aims to determine the effect of human resources, leadership commitment, gender, incentives on audit quality at the Inspectorate of Riau Islands Province. This type of research is quantitative research. The sampling technique in this study uses non-probability sampling in the form of saturated sampling. The data collection method in this study used a questionnaire. The population in this study were all auditors and P2UPD Inspectorate of Riau Islands Province, amounting to 47 respondents. The analysis technique used is Multiple Linear Regression using SPSS version 22 program. The classical assumption test used is the normality test, multicollinearity test and heteroscedasticity test. The hypothesis testing of this research consists of t test (partial), F test (simultaneous) and coefficient of determination
The results of this study indicate that human resources, leadership commitment, incentives have a significant positive effect on audit quality partially while gender has a significant negative effect on audit quality partially. Simultaneously human resources, leadership commitment, gender, incentives have a significant effect on audit quality.
Keywords: Human Resources, Leadership Commitment, Gender, Incentives
Ery Widayati, S.Ak - Personal Name
NONE
Text
Indonesia
STIE PEMBANGUNAN
2022
TANJUNGPINANG
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