Rolia Wahasusmiah, Faculty of Economic Binadarma University (2022) Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang. Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang.
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Abstract
This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 16 Jun 2022 15:52 |
| Last Modified: | 16 Jun 2022 15:52 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/11620 |
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