Pancawati, Hardiningsih and Indira, Januarti and Rachmawati, Meita Oktaviani and Ceacilia, Sri Mindarti DETERMINANTS OF AUDIT QUALITY: AN EMPIRICAL INSIGHT FROM INDONESIA. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH.
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Abstract
This study aims to analyze the determinants of audit quality and to examine the moderating effect of professional ethics in the relationship between competence, independence, audit tenure, and professional skepticism on audit quality. The population of this study is auditors of the public accounting firm (KAP) in Central Java and DIY. By using purposive sampling, the total sample of this study is 105 respondents. Data are analyzed using multiple linear regression. The results indicate that competence, independence, professional skepticism, and professional ethics have a significant positive effect on audit quality. Furthermore, professional ethics strengthens the relationship between competence and independence on audit quality. The results of this study are expected to contribute to the development of science related to auditing and provide enlightening input for KAP auditors in order to improve audit quality.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 18 Nov 2019 18:49 |
| Last Modified: | 18 Nov 2019 18:49 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/5864 |
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