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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Economics, Business, & Accountancy Ventura Accounting Analysis Journal AKRUAL: Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ecogen Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Pendidikan Indonesia
Budiandru, Budiandru
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Religion Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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Journal : Accounting Analysis Journal

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Audit Quality of Pandemic Era Public Accounting Firms Budiandru, Budiandru
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46826

Abstract

The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements. Keywords: Due Professional Care; Accountability; Reputation; Audit Quality
Audit Quality of Pandemic Era Public Accounting Firms Budiandru, Budiandru
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46826

Abstract

The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements. Keywords: Due Professional Care; Accountability; Reputation; Audit Quality
Co-Authors Hidayat, Rahmad Sujud Karsam Karsam Nuryadin, Deni Pratama, Muhammad Dika Pratiwi, Wanda Diah Qonita, Sarah Safuan Safuan