Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana
I Gusti Agung Candrika Mahadewi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit I Gusti Agung Candrika Mahadewi; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p15

Abstract

The resulting financial reports are important to determine the performance of companies and government agencies, so it is necessary to carry out an audit. This study aims to obtain empirical evidence of the effect of professional skepticism, work experience, independence, and work environment on audit quality. Data was obtained by distributing questionnaires to the Bali BPK Office. The sample in this study was 54 auditors, determined by using purposive sampling technique. The analytical tool used is multiple linear regression. The results of the study of the four independent variables, namely professional skepticism, work experience, independence, and work environment have a significant positive effect on audit quality, so that the higher the level of professional skepticism, work experience, independence, and the more conducive the auditor's work environment will be, it will greatly affect the quality of audit results. which is getting better. Keywords: Professional Skepticism, Work Experience, Independence, Work Environment, Audit Quality.
Co-Authors Anak Agung Ngurah Bagus Dwirandra