Academia Open
Vol 9 No 1 (2024): June

Evaluating Auditor Attributes: Implications for Audit Quality

Abdul Muiz Muzaqi (Universitas Muhammadiyah Sidoarjo)
Eny Maryanti (Universitas Muhammadiyah Sidoarjo)

Article Info

Publish Date
01 Oct 2023

Abstract

This quantitative research aims to investigate the influence of competence, auditor independence, and ethical behavior on audit quality within the context of the Inspectorate Office in Sidoarjo Regency. Using a full sampling approach due to the relatively small population of 50 employees, the study employed SPSS V.25 for statistical analysis. The results reveal that competence, independence, and ethics significantly affect audit quality at the Inspectorate Office in Sidoarjo. This study underscores the critical role of these factors in enhancing the quality of audits, with implications for audit practitioners and regulators globally, emphasizing the importance of competence, independence, and ethics in maintaining the integrity of audit processes. Highlights: Competence, independence, and ethics influence audit quality. Quantitative research conducted at Inspectorate Office in Sidoarjo. Implications for audit integrity and regulatory considerations. Keywords: Audit Quality, Competence, Independence, Ethics, Inspectorate Office.

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Journal Info
Academia Open
Website

Abbrev

acopen

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Description

Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This ...