Jurnal Fairness
Vol. 9 No. 2 (2019)

FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: STUDI PADA AUDITOR INSPEKTORAT PROVINSI BENGKULU

Ranny Sevtiandary (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu)

Article Info

Publish Date
31 Mar 2021

Abstract

The purpose of this study is (1) to analyze the influence the effect of independence on audit quality, (2) to analyze the influence the effect motivation on audit quality, (3) to analyze the influence the effect commitment on audit quality, (4) to analyze the influence the effect experience on audit quality and (5) to analyze the influence the effect competence on audit quality. The data used is the primary data obtained from the questionnaire distributed to the auditor of the Provincial of Bengkulu. The method used is a multiple linear analysis. The results of this study indicate that independence and competence affect audit quality. However, commitmen, motivation, and experience have no effect to audit quality.

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Journal Info
Jurnal Fairness
Website

Abbrev

fairness

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...