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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Happy Herawati
Institut Teknologi dan Bisnis Semarang
Economics, Econometrics & Finance

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Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals Ida Ayu Gede Danika Esa Pradnyani; Gede Mandirta Tama; Happy Herawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i2.916

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.
Co-Authors Gede Mandirta Tama Ida Ayu Gede Danika Esa Pradnyani