International Journal of Economics, Management, Business, and Social Science
Vol. 4 No. 2 (2024): May 2024

Does Quality of Audit to Become Roles at Accountant Professional Indonesia

Yartono, Nungki (Unknown)
Asyari (Unknown)
Ramli, Muhammad (Unknown)
Pallawagau, Andi (Unknown)



Article Info

Publish Date
31 May 2024

Abstract

The research examines the influence of professional ethics, independence, and accountability variables on audit quality. The sample and research population are analyzed using statistical techniques and then interpreted using the quantitative descriptive research method. Quantitative research is used for variables that are the object of research. Data as a research instrument was analyzed according to the hypothesis and processed using the SPSS 25 application. The data used in this research was primary, and questionnaires were used for the data collection method. Data was collected using a questionnaire distributed using Google Forms to auditors who work at KAP in Jakarta. The number of samples processed was 82 respondents. The hypothesis analysis test was processed using a linear regression model partial t-test and simultaneous F-test. The research results, according to the t-test, illustrate that professional ethics has a significant effect on audit quality, independent auditors have a significant impact on audit quality, and accountability has a significant effect on audit quality.

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Journal Info

Abbrev

ijembis

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or ...