E-Jurnal Akuntansi Universitas Udayana
Vol 18 No 1 (2017)

PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI

Ni Kadek Susi Adnyani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Made Yenni Latrini (Fakultas Ekonomi Dan Bisnis Universitas Udayana)



Article Info

Publish Date
16 Jan 2017

Abstract

Quality audits as adherence to professional standards and a contract for conducting the audit. Audit quality can only be produced by a process audit standards that have been defined. The quality audit based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of the risk of errors, accountability and due professional care to the quality of audits in public accounting in the province of Bali. This research was conducted on a public accounting firm in Bali in 2016. The number of samples taken 60 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression analysis. Based on the analysis, the risk of errors negative effect on audit quality. Accountability positive effect on audit quality. Due professional care positive effect on audit quality.

Copyrights © 2017






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...