Determinan Kualitas Audit: Pengalaman, Independensi, Integritas dan Profesionalisme Auditor

Penulis

  • Muhammad Syafriel

Abstrak

This study is proposed to examine the determinants of audit quality in term of internal antecedent perspectives (auditors). The internal antecedents of audit quality proposed in this study are: experience, independency, integrity, and due professional care.
This study examines the effect of experience, independency, integrity, and due professional care on audit quality.
This research data is obtained from 120 of mostly junior auditors who work in Public Accounting Firm in Malang. The descriptive statistics were analyzed using SPSS 22 Program.
The hypothesis testing was tested with Structural Equation Model - Partial Least Squares (SEM-PLS) using Smart PLS 3.0 Program.
The results of the study prove that the attributes of experience have a positive significant effect on audit quality. The attributes of independency have a positive non-significant effect on audit quality at 95% confidence interval, but it was significant at 90% confidence interval. The attributes of integrity have a positive significant effect on audit quality. The attributes of due professional care have a positive significant effect on audit quality.

Unduhan

Diterbitkan

2022-03-29

Terbitan

Bagian

Lembaga Penelitian Dan Pengabdian Masyarakat