The Influence of auditor's characteristics on audit quality
| Main Authors: | Setiawan, Lydia, Lina, Lina |
|---|---|
| Format: | Proceeding PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
|
| Subjects: | |
| Online Access: |
http://repository.uph.edu/2768/1/B5.2_NCBMA_2015.pdf http://repository.uph.edu/2768/2/B5.2_Publication%20Agreement.pdf http://repository.uph.edu/2768/3/B5.2_JJA_Peer_Review.pdf http://repository.uph.edu/2768/ |
Daftar Isi:
- This research aims to examine the influence of auditor’s characteristics on audit quality. Since the purpose of an audit is to provide assurance on financial statements, audit quality is the probability that financial statements contain no material misstatements. Independence, problem solving ability, and risk profile are used as the proxies of audit quality. Auditor’s characteristics were measured by technical expertise and experience. The respondents of this research are 101 auditors who work in public accounting firms or the other companies in Indonesia. This research used multiple regression analysis to test the hypothesis.This study reveal that technical expertisehas positive influence on audit quality. On the other hand, experience has no influence on audit quality. The result of this research is intended to give benefits to the readers in terms of analyzing the importance of auditor’s characteristics towards audit quality. The audit quality is expected to be high and well-performed by the auditors. Furthermore, by using the analysis given in this research, the auditors and companies are expected to understand the importance of auditor’s characteristics influence on the audit quality, so the auditquality in Indonesia can increase.