Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)

Pengaruh Akuntabilitas, Profesionalisme, dan Integritas Auditor terhadap Kualitas Auditor

Baginda Sultan Aritonang (Universitas Islam Negeri Raden Intan Lampung)
Evi Ekawati (Universitas Islam Negeri Raden Intan Lampung)
Cris Kuntadi (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
07 May 2024

Abstract

This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.

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Journal Info

Abbrev

JIESA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi ...