Determinants Of Audit Quality: An Empirical Insight From Indonesia
| Main Author: | JANUARTI, Indira |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Elsevier, Scopus
, 2019
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| Subjects: | |
| Online Access: |
https://eprints2.undip.ac.id/id/eprint/975/1/IJSTR%20vol.%208.tnt.pdf https://eprints2.undip.ac.id/id/eprint/975/ |
Daftar Isi:
- This study aims to analyze the determiina11ts of audit quality and to examine the moderatlng effect of proteesionet ethics in the relationship betwee~ co~petence, _independ'.e:nce, aud'it tenure, aM profes~lonal skeptiiolsm on aud'it quaJlity. The popula1ion ot this study is auditors of the public acc~unt1~g firm (KAP) ~n Ceintrall Java a~d ~IY. Byusing purposive ~ampling1, the total sample of this study is 105 respondents. Data are analyzed using mul~1ple hnear regression: The reeults indicate that competence, independence, protessionet skep!iclsm., and professional ethics have a significant posmve effect ory aud'lt quality. Further.more. p_rofessional ethics strengthens the rela1ionship between competence and independence on audit qualiity. The results of this study are expected to contribute to the development of science related to aJudiiing and provide enlightening input for KAP auditors in order to improve audit quality.