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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Bingkai Ekonomi (JBE)
Milatina Laksmita Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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Determination of Auditor Objectivity: An Empirical Study of KAP in The Provinces of Jawa Timur, Jawa Tengah, and DIY Milatina Laksmita Dewi
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p326-339

Abstract

This study aims to analyze the factors influencing auditor objectivity in Public Accounting Firms (KAP) in the provinces of East Java, Central Java, and the Special Region of Yogyakarta (DIY). The independent variables in this study include competence, ethical culture, and audit team norms, while auditor objectivity serves as the dependent variable. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 121 auditors working at KAP in the study area. This study uses multiple linear regression tests with the SPSS version 23 program. The results of the study indicate that competence has a positive and significant effect on auditor objectivity. Ethical culture is also proven to have a positive and significant effect on auditor objectivity. In addition, audit team norms have a positive and significant effect on increasing auditor objectivity. These findings indicate that auditors with a good level of competence, working in an environment that implements an ethical culture, and being on an audit team with strong norms will have a higher level of objectivity in carrying out their professional duties. This research is expected to be a consideration for KAP in strengthening audit quality by improving auditor competence, implementing an ethical culture, and strengthening audit team work norms.
The Effect of Independence, Objectivity and Experience on Audit Quality Milatina Laksmita Dewi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p181-193

Abstract

Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. The purpose of this study was to examine the effect of Independence, Objectivity and Experience on audit quality at the Regional Inspectorate Office of Semarang City, Kendal Regency and Batang Regency and the study was conducted using a survey approach by distributing questionnaires to 65 respondents using a quantitative descriptive method. The data analysis tool used in this study uses SPSS22 (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results showed that the Independence variable had a positive and significant effect, the Objectivity variable had a positive and significant effect and Audit Experience had a significant effect on Audit Quality.
Co-Authors Agus Hariyanto