Advances in Global Economics and Business Journal
Vol. 1 No. 2 (2020): Advances in Global Economics and Business Journal (AGEBJ)

Auditor’s Quality in Bali Provincial Representative of Supreme Audit Agency in Denpasar

Ni Nyoman Ari Novarini, SE,MM Putu (a:1:{s:5:"en_US"
s:6:"Sister"
})

Desak Ayu Sriary Bhegawati (Universitas Mahasaraswati Denpasar)



Article Info

Publish Date
10 Dec 2020

Abstract

Planning strategies for state and regional development are still lacking due to misappropriation of public fund, corruption, and the absence of honesty and transparency in governance finances of a state and a region. This demands noticeable improvements. Thus, audit quality is highly vital for public accounting firms. Public accountants have the duty and function of auditing financial statements by producing accurate, and reliable audit reports. This study discusses audit quality of Bali Provincial Supreme Audit Agency auditors in Denpasar. The data are primary data, collected from 50 auditors, as saturated sample of respondents, in Bali Provincial Representative Office. The data were then analyzed by multiple linear regression analysis. This paper research contended that independence, professional expertise, and professional ethical sensitivity have positive and significant effects on audit quality at the Supreme Audit Agency.

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Journal Info

Abbrev

agebj

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Advances in Global Economic And Business Journal is an international, peer-reviewed, open-access, online & print publication of scholarly articles. AGEBJ features publications of original research from all disciplines within business, economy, finance and any related topic. By not excluding papers ...