Journal Research of Accounting
Vol. 3 No. 2 (2022): Journal Research of Accounting

PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI

Anastasia Ni Made Natalina (Fakultas Bisnis dan Sosial Humaniora, Universitas Triatma Mulya)
Komang Fridagustina Adnantara (Fakultas Bisnis dan Sosial Humaniora, Universitas Triatma Mulya)
Ni Made Ernila Junipisa (Fakultas Bisnis dan Sosial Humaniora, Universitas Triatma Mulya)



Article Info

Publish Date
28 Jun 2022

Abstract

Audit quality is the implementation of audits in accordance with standards so that the auditor is able to carry out the duties and responsibilities of an auditor's profession. The rise of financial scandals that occur affects the confidence of users of financial statements and causes a decline in audit quality. The purpose of this study was to obtain empirical evidence that competence, independence, auditor professionalism, work experience, dysfunctional behavior and organizational commitment can affect audit quality. The population of this research is all auditors who work in Public Accounting Firms in Bali. Sampling technique using Porposive Sampling. The sample used in this study were 62 respondents. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that competence has a positive and significant effect on audit quality, independence has a positive and significant effect on audit quality. Auditor professionalism has a positive and significant effect on audit quality. Work experience has a positive and significant effect on audit quality. Dysfunctional behavior has a negative and significant effect on audit quality. Organizational commitment has a positive and significant effect on audit quality.

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Journal Info

Abbrev

Jarac

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal Research of Accounting (JARAC) merupakan wadah informasi berupa hasil penelitian, studi kepustakaan, gagasan, aplikasi teori dan kajian analisis kritis dibidang Ekonomi & Bisnis umumnya dan publikasi penelitian dosen dan mahasiswa Program Studi Akuntansi Universitas Triatma Mulya ...