Accounting Profession Journal (APAJI)
Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)

PENGARUH INTEGRITAS DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT

Natalia Paranoan (Universitas Kristen Indonesia Paulus)
Ineltasya (Universitas Kristen Indonesia Paulus)
Bertha Beloan (Universitas Kristen Indonesia Paulus)
Carolus Askikarno Palalangan (Universitas Kristen Indonesia Paulus)
Beatrix Putri Danduru (Universitas Kristen Indonesia Paulus)
Nur Eny (Makassar State University)

Article Info

Publish Date
31 Jan 2023

Abstract

The purpose of this study was to examine the effect of auditor integrity and auditor objectivity on audit quality at the Regional Inspectorate Office of Maros Regency. This research uses quantitative research methods. The data obtained by researchers from primary data in the form of questionnaires which were distributed directly to all functional auditors who function as internal auditors at the Regional Inspectorate Office of Maros Regency, totaling 50 people. The results of the research show that the integrity variable has a negative effect and insignificant effect, while the objectivity variable has a positive effect and significant effect on audit quality.

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Journal Info
Accounting Profession Journal (APAJI)
Website

Abbrev

apaji

Publisher

Universitas Kristen Indonesia Paulus

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...