PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT
Journal Title: Jurnal Akuntansi - Year 2015, Vol 3, Issue 1
Abstract
Public accounting profession is a profession that is expected to put confidence as parties can conduct an audit of the financial statements and may be responsible for the opinion given. Of the public accounting profession, the public expects that assessment independent and impartial to the information presented by management companies in the financial statements. This research was conducted with the aim to obtain empirical evidence whether the factors ofcompetence, independence, professionalism, integrity auditor effect on audit quality. T-test results showed that the factors of competence, independence, professionalism auditors effect on audit quality. While factors do not affect the integrity of the auditors on audit quality. The coefficient of determination indicates that the factors of competence, independence, professionalism, integrity of the auditor is able to explain the quality of audits by 85 %, while the remaining 15%is explained by other variables that are not used in this study.
Authors and Affiliations
Endang Sri Utami
Keywords
Related Articles
- EP ID EP286484
- DOI 10.24964/ja.v3i1.1
- Views 107
- Downloads 0
PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI
There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance,...
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KOTA MAGELANG
The purpose of this study was to test empirically and analyzes the factors that influence the performance of managerial work units (SKPD) Magelang city government. These factors include participation in budgeting, budget...
PERILAKU EARNINGS MANAGEMENT DI SEKITAR PERUBAHAN TARIF PAJAK TAHUN 2008 (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia Yang Menyalurkan Kredit Kepada UKM)
This study aims to test the level of earning management before and after the income tax rate reduction for 2008 fiscal year. The samples were 21 banking companies listed in Indonesia Stock Exchange, which has provides lo...
PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )
This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine wheth...
PENGARUH WORKING CAPITAL TO TOTAL ASSET, OPERATING INCOME TO TOTAL LIABILITIES, TOTAL ASSET TURNOVER, RETURN ON ASSET, DAN RETURN ON EQUITY TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Capital market development in Indonesia is experiencing rapid growth. Capital markets provide attractive investment alternative for people or institutions that will invest. Investors are expected to benefit in the form o...