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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Dan Akuntansi Medan Accounting Research Journal
Sutrisna, Wawan Asad
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media

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Journal : Accounting Research Journal

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COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Sutrisna, Wawan Asad; Merlina, Tina; Apriyanti, Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Abstract. Kinship relations are a homework in itself for business actorsin developing countries to obtain competent workers. The aim of thisresearch is to determine the competency of an auditor who has a relativerelationship with a partner in producing quality audits. This research usesa qualitative method with an ethnomethodological approach in one of thelocal KAPs in the city of Bandung. It is concluded that competenceinfluences the quality of audits at Public Accounting Firms (KAP) in theBandung area. With a very strong and positive correlation category,which means that the better the audit competency, the better the auditquality.Keywords: Auditor Competency, Quality Audit
COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG Sutrisna, Wawan Asad; Merlina, Tina; Apriyanti, Apriyanti
Accounting Research Journal Vol. 2 No. 1 (2023): Accounting Research Journal (September 2023 - February 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i1.733

Abstract

Kinship relations are a homework in itself for business actors in developing countries to obtain competent workers. The aim of this research is to determine the competency of an auditor who has a relative relationship with a partner in producing quality audits. This research uses a qualitative method with an ethnomethodological approach in one of the local KAPs in the city of Bandung. It is concluded that competence influences the quality of audits at Public Accounting Firms (KAP) in the Bandung area. With a very strong and positive correlation category, which means that the better the audit competency, the better the audit quality.
Co-Authors Amperawati, Susani Apriyanti Apriyanti Asep Mulyana Heryanto, Toto Ikhram, Faisal M, Hendrik sudria Maman Suherman Meliyanti, Wina Morgan, Gerry Munawar, Hendrik sudria Rizki, Nonon Dherian Rizki, Nonon Dheriana Sihombing, Jojor Trianita Tina Merlina Vini Rizqi, Vini Waruwu, Fotuho