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Yoana Fransisca
Fakultas Ekonomi Universitas Prima Indonesia
Economics, Econometrics & Finance

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Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan Gilbert Gilbert; Georgina Cynthia Monica; Yoana Fransisca; Wilsa Road Betterment Sitepu
E-Jurnal Akuntansi Vol 30 No 12 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i12.p15

Abstract

Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality. Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.
Co-Authors Georgina Cynthia Monica Gilbert Gilbert Wilsa Road Betterment Sitepu