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All Journal Perspektif Akuntansi
Camelia Idriana Kurniadi
Universitas Kristen Satya Wacana
Humanities Education Social Sciences Other

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Factors Affecting Audit Quality of BPKP – Central Java Chapter David Adechandra Ashedica Pesudo; Camelia Idriana Kurniadi; Samuel Martono; Gracella Theotama; Jean Stevany Matitaputty
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p56-73

Abstract

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.
Co-Authors David Adechandra Ashedica Pesudo Gracella Theotama Jean Stevany Matitaputty Samuel Martono