Juara: Jurnal Riset Akuntansi
Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi

Faktor yang Berpengaruh Terhadap Kualitas Audit Pada Inspektorat Pemerintah Kabupaten Badung

I Made Putra Dwi Antara (Universitas Mahasaraswati Denpasar)
Ni Made Sunarsih (Universitas Mahasaraswati Denpasar)
Ida Ayu Budhananda Munidewi (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
30 Mar 2022

Abstract

This study aims to determine the effect of Organizational Ethical Culture, Professionalism, Work Experience, Time Pressure and Locus of Control on Audit Quality at the Government Inspectorate of Badung Regency. The sample in this study were all auditors in the Government Inspectorate of Badung Regency, totaling 50 respondents. Determination of samples using saturated samples. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that the variables of organizational ethical culture, professionalism, work experience have a positive effect on audit quality and time pressure has a negative effect on audit quality, while Locus of Control has no effect on audit quality.

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Journal Info
Juara: Jurnal Riset Akuntansi
Website

Abbrev

Publisher

Universitas Mahasaraswati

Subject

Decision Sciences, Operations Research & Management

Description

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