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Irma Suryani
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Journal : syntax idea

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Pengaruh Pengalaman, Independensi, Gender Auditor Terhadap Kualitas Audit Irma Suryani; Asep Efendi; Fitriana Fitriana
Syntax Idea Vol 3 No 2 (2021): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v3i2.1041

Abstract

This research was conducted because of the number of cases of audit failure that mghasilka poor audit quality, alleged experience, independesi, gender auditor brpgaruh to the quality of audit supported by the inconsistencies of the results of previous research. The population in the study was a permanent auditor working atkap Central Jakarta registered in the IAPI 2019 directorate. The study population was 265 auditors. Determination of sample size using the Slovin formula. The sampling technique used was probability sampling and the number of samples in this study was 72 fixed auditors. The research method used is descriptive and verifikative method. Data analysis method uses multiple linear regression analysis using SPSS 20. The results prove that: (1) auditor experience in KAP Central Jakarta belongs to the high category (2) auditor independence in KAP Central Jakarta including the very high category (3) gender auditors in KAP Central Jakarta dominated by men, the results showed female auditors are better at auditing.( 4) The quality of auditors at KAP Central Jakarta is of a high category,(5)the auditor's experience has a negative and insignificant effect on the partial audit quality,(6) Independence has a positive and significant effect on the quality of the audit partially,(7) gender negatively and significantly affects the quality of the audit partially, (8)experience, independence, the auditor's gender affects the quality of the audit simultaneously.
Co-Authors Ade Novia Rahma Adriantito Ramadhan Afid Asandi Afra Alifarani Afriani Setya N Ahmad Muktamar B Aliya Agustina Andi Gusmaulia Eka Putri Andi Maddeppungeng Annisa Dwita Sari Aprilia Azzahra Aref Vai Arif Bijaksana Asep Efendi Asep Rudiyanto Aulia Rahmi, Aulia Dadan Febriana Daffa Dewangga A Dania Agustini Dewi Ari Astuti Dwi Esti Intari Dwi Novi Setiawati Dwi Rahariyoso, Dwi Edison Edison Eko Jaswanto Elfira Safitri Ema Methalia Entis Sutisman Eva Dewi Fadli Ferdiansyah Faziatul Jannah Febriana Sari Fianjeli, Fifi Fidyatun Hasanah Fitriana Fitriana Haris Fadillah Pohan Helmawati Helty Asafri Hendra Sinambela Heny Kurniawati Holyness Nurdin Singadimedja Ira Elizah Ismayasari Darwis Iswati Septya Izar, Julisah Jihan Hana Tahira Juliana Munthe Julizar Nazar Khomsatun Yuliatun Laeli Marifah Laradea Marifni Lilis Raudatul Jannah Lindriana Safitri Liza Septa Wilyanti Lorina Siregar Sudjiman M. Syahran Jailani M. Thoriq Athoilllah Maman Suherman Maria Haryanti Butar Butar Mela Yuenita E Melinda Karolina Pasaribu Melly Eprilia Melvy Utari Permadhi Mhd Andry Kurniawan Muhammad Muhammad Fadhil Muhammad Tafsir Tambunan Mukhlash Abrar Mulkan Darajat Silaen Mutia Rusdah Nabila Muthia Indayana Nabila Nabila Nasir Za’ba Nur dalilah Nur Nawaningtyas Pusparini Nuraini Aini Nurmawati Nurmawati Nurul Anwar Nurul Fitria Kumala Dewi Nurwijayanti Oktaviana Kiki Amarilis Oktaviani Kiki Amarilis Priyanto Putri Aldizah Putri Aprillia U Putri Marsyanda Qayyumidina Silindrika Rado Yendra Rahmawati Rahmawati Rahmawati Rahmawati Ramadi ' Rani Kurniasari Rara Verna A Renti Puspitasari Rika Dahlia Rio Candra P Riry Sriningsih Risnawati Risnawati Riyanti Riyanti Rizka Nur Fadilah Pulungan Rizmadan Syah Robby Ilham Alfayet Rohaesih Yuliatin Rustam Ruth Betaria Sitinjak Samuel Kristian Julianto Sauri, R Supyan Siti Aisyah Soleh, Mohammad Soleh Sonia Novita Sari Srilasmawanti, Srilasmawanti Sudjarwanto Sudjarwanto Suhendry Suhendry Teti Hartati Thessa Rahma Donita Titin Pesta Sihombing Tutut Riyani Wardatul Jannah Warni Wartono Wartono Winda Nursanti Yiving Ircha Yuda Syahidin Yulan Dari Yunengsih, Yuyun Zera Mutiara