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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Visi Manajemen (JVM)
Hestin Mutmainah
Sekolah Tinggi Ilmu Ekonomi Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Pengaruh Karakteristik Auditor terhadap Kualitas Audit Lintang Kurniawati; Nur Kholis; Hestin Mutmainah
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.454 KB) | DOI: 10.30871/jaat.v4i1.1190

Abstract

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.
Co-Authors Ida Ayu Kade R. K Lintang Kurniawati Nur Kholis Nur Kholis