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All Journal Jurnal Manajemen Teori dan Terapan
Dyah Ekasari Sekar Jatiningsih
Universitas Muhammadiyah Yogyakarta
Decision Sciences, Operations Research & Management Education

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Dinamika Tim Audit Dan Kualitas Audit Yefta Andi Kus Nugroho; Dyah Ekasari Sekar Jatiningsih
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 6 No. 3 (2013)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.412 KB) | DOI: 10.20473/jmtt.v6i3.2675

Abstract

Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report. Related to the interaction among audit team members, some factors that need to be highlighted is the structure or composition of the team, communication among team members, and effective use of time. This research intend to explore audit team dynamics in constructing audit quality. The test of audit team dynamics effect on audit quality is performed through a survey research toward auditors who work in audit firms. Result shows that significant aspect of audit team dynamics which affect audit quality are communication and effectiveness of audit time.
Co-Authors Yefta Andi Kus Noegroho