JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 4 No 2 (2020): Agustus

The Analysis of the Effect of Independence, Due Professional Care and Auditor Ethics on The Quality of Audit Results

Arum Ardianingsih (Universitas Pekalongan, Indonesia)
Amalia Ilmiani (Universitas Pekalongan, Indonesia)
Khaerul Umam (Universitas Pekalongan, Indonesia)

Article Info

Publish Date
08 Aug 2020

Abstract

Examination of financial statements is a gradual process of activities that begin from planning, carrying out fieldwork audits and reporting quality of audit results. This study examines the dimensions of audit quality from the point of view of independence, due professional care and ethics of auditors on the quality of internal auditors of local governments in the ex Pekalongan residency. The analysis technique uses data quality test, classic assumption test and multiple linear regression analysis. Sampling technique with purposive sampling. Based on the analysis test, it was found that the independence, due professional care and ethics of auditors had a significant positive effect on the quality of audit results from internal auditors of the local government in the ex Pekalongan residency.

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Journal Info
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Website

Abbrev

jasa

Publisher

Universitas Langlangbuana

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...