Perspektif Akuntansi
Vol 6 No 1 (2023)

Factors Affecting Audit Quality of BPKP – Central Java Chapter

David Adechandra Ashedica Pesudo (Universitas Kristen Satya Wacana)
Camelia Idriana Kurniadi (Universitas Kristen Satya Wacana)
Samuel Martono (Universitas Kristen Satya Wacana)
Gracella Theotama (Universitas Kristen Satya Wacana)
Jean Stevany Matitaputty (Universitas Kristen Satya Wacana)

Article Info

Publish Date
13 Mar 2023

Abstract

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.

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Journal Info
Perspektif Akuntansi
Website

Abbrev

persi

Publisher

Universitas Kristen Satya Wacana

Subject

Humanities Education Social Sciences Other

Description

Perspektif Akuntansi merupakan media publikasi di bidang akuntansi yang diterbitkan oleh Center for Accounting Development and Research (CARD), Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis Universias Kristen Satya Wacana. Misi Perspektif Akuntansi adalah memfasilitasi hasil-hasil studi ...