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All Journal Media Statistika Industrial Engineering Online Journal AKRUAL: Jurnal Akuntansi International Journal Pedagogy of Social Studies JURNAL AKUNIDA GERVASI: Jurnal Pengabdian kepada Masyarakat JCER (Journal of Chemistry Education Research) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Keperawatan dan Kesehatan
Annisa Rahmawati
Program Studi Sistem Komputer Fakultas Teknik Universitas Diponegoro
Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Social Sciences Other

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Journal : AKRUAL: Jurnal Akuntansi

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Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality Rahmawati, Annisa; Agustia, Dian; Bernawati, Yustrida
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p%p

Abstract

Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.
Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality Rahmawati, Annisa; Agustia, Dian; Bernawati, Yustrida
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p44-52

Abstract

Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.
Co-Authors Achmad Lutfi Agus Rusgiyono Amrullah, Syahid Andriani, Riska Bernawati, Yustrida Dewi Puspitasari Dian Agustia Ginting, Rudi Indri Erwhani Isidora Karsini S, Isidora Karsini istiqomah istiqomah Kurniahu, Hesti Mardiyani, Ridha Panubut Simorangkir Pargaputri, Agni Febrina Rani Rumita SITI MARYAM Sriwulan Sriwulan Triastuti Wuryandari