Jurnal Ekonomi Dan Bisnis
Vol 23, No 01 (2020): JURNAL EKONOMI DAN BISNIS MARET 2020

FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT (STUDI PADA AKUNTAN PUBLIK YANG BERADA DI PROPINSI DAERAH ISTIMEWA YOGYAKARTA)

Shidqi Kurnia (Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman)
Atiek Sri Purwati (Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman)



Article Info

Publish Date
19 Aug 2020

Abstract

This study aims to determine the effect of independence, due professional care, work experience, motivation, gender, competence, audit fees, audit tenure, workload, and implementation of ISA standards on audit quality produced by the Public Accountant Office located in Provision D.I Yogyakarta. The sampling technique used was accidental sampling. The research sample obtained amounted to 55 respondents. Data collection method is done through a questionnaire using data analysis in the form of Multiple Regression Analysis on the SPSS v 23 for windows application, as well as documentation. The results of this study indicate that auditor independence has a significant positive effect on audit quality, Due Professional Care has a positive but not significant effect on audit quality, work experience has a significant positive effect on audit quality, motivation has a positive but not significant effect on audit quality, Gender has negatif and no significant effect on audit quality, Competence has significant positive effect on audit quality, Audit fee has positive but not significant effect on audit quality, Audit tenure has negative but not significant effect on audit quality, Workload has significant negative effect on audit quality, Implementation of ISA standard has significant positive effect on audit quality . Keywords: Independence, Due professional care, Work experience, Motivation, Gender, Competence, Audit fees, Audit tenure, Workload, Implementation of ISA standards, Audit quality.

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Journal Info

Abbrev

jebi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September. ...