Interaksi Independensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas Dan Kepuasan Kerja Terhadap Kualitas Audit
| Main Authors: | Iskandar, Melody, Indarto, Stefani Lily |
|---|---|
| Format: | Proceeding application/pdf |
| Terbitan: |
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
, 2015
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| Subjects: | |
| Online Access: |
http://repository.uksw.edu/handle/123456789/5916 |
Daftar Isi:
- 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1460 - 1475
- The results of the examination should be able to present accountability and assessment of the fairness of the financial statements of an entity, as well as the appropriateness of the financial information with the criteria or rules that have been set. Auditors need to develop generally acceptable accounting principles and professional standards for accounting and auditing services as well as quality control, continuing education on accounting principles and professional standards for accountants who practice, adherence to professional standards of testing periodically and regularly, investigations on the findings violations and unacceptable practices, as well as maintaining adequate rules (Nasyiah and Payamta, 2002). The quality of the individual auditor is the auditor's professional proficiency to perform the work (Hardiningsih and Oktaviani, 2012). The auditor is expected to carry out the audit properly and resolve any audit process steps are complete, and considering that the audit evidence discovered during the audit process to ensure it can produce a good quality audit. This study aims to determine whether job satisfaction influences the relationship between the independence, experience, knowledge, due care professionals, and accountability on audit quality on auditor who worked in public accounting firms in the city of Semarang. The results of this study are expected to provide benefit and contribute to the improvement of audit quality in KAP. The population in this study is an auditor who works at a company that is located in the city of Semarang. Samples are 45 auditors. The data is processed using multiple regression to analyze the relationship between the dependent and independent variables. The results of this study indicate that job satisfaction affects only the relationship between independence and accountability on audit quality. While job satisfaction does not affect the relationship between the due professional care, experience and knowledge to audit quality