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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Widya Arisza Septyaningtyas
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Economics, Econometrics & Finance

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PENGARUH INTEGRITAS, MOTIVASI, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Kabupaten/Kota di Provinsi Riau) Widya Arisza Septyaningtyas; Nur Azlina; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research was to identify and analyze about (1) The effect of integrity on audit quality, (2) The effect of motivation on audit quality, (3) The effect of objectivity on audit quality, (4) The effect of work experience on audit quality. Study was conducted at inspectorate Districts / City in Riau Province, which amount to 13 inspectorates.The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was random sampling. The number of samples in this research were 35 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 21.0 for Windows as data processing software program.Results of hypothesis test using statistical t-test showed the significant value of integrity variable 0.302 > 0.05, which means that H1 rejected, the motivation variable 0.869 > 0.05, which means that H2 rejected, objectivity variables 0.00 < 0.05, which means the H3 accepted, and work experience variable 0.797 > 0.05, which means the H4 rejected. The results showed that integrity, motivation, and work experience have no effect on audit quality. While, objectivity variables has effect on audit quality.Keywords: Audit Quality, Integrity, Motivation, Objectivity, and Work Experience
Co-Authors Nur Azlina Rheny Afriana Hanif