Jurnal Bisnis dan Akuntansi
Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi

Faktor-faktor yang mempengaruhi kualitas audit

NOVIA WIJAYA (STIE Trisakti)



Article Info

Publish Date
17 Apr 2018

Abstract

The purpose of this research is to obtain empirical evidence of the influence of independency, accountability, job experience, integrity, objectivity and professionalism on audit quality. The population in this research is all auditors who are working at public accountant office in Jakarta and has been registered on Indonesian Institute of Certified Public Accountants (IAPI). The sample of this research collected using purposive sampling. The resource data obtained from questionnaire. The number of questionnaire distributed was 150 copies, but only 134 questionnaire returned and 100 copies that can be used for this research. The statistical method used in this research is multiple regressions. The result of this research indicated that job experience and integrity have influence on audit quality. While independency, accountability, integrity, objectivity and professionalism have no influence on audit quality.

Copyrights © 2016






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...