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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 Agil Trisnawati Ahmad Muktamar B Andi Gusmaulia Eka Putri Andi Maddeppungeng Annisa Dwita Sari Aref Vai Arif Bijaksana Asep Efendi Asep Rudiyanto Dadan Febriana Dania Agustini Defrianto Hutagalung Deri Rachmad Pratama, Deri Rachmad Dewi Ari Astuti Diana Siregar Dwi Esti Intari Dwi Novi Setiawati Dwi Rahariyoso, Dwi Edison Edison Elfira Safitri Ema Methalia Eva Dewi Fadli Ferdiansyah Faziatul Jannah Febriana Sari Fidyatun Hasanah Fiki Ashadi Fitriana Fitriana Haqqelni Nur Rosyidah Helmawati Hendra Sinambela Heny Kurniawati Holyness Nurdin Singadimedja Ismayasari Darwis Iswati Septya Jihan Hana Tahira Juliana Munthe Julisah Izar Julizar Nazar Khomsatun Yuliatun Kurnia Afriyanti Laradea Marifni Lilis Raudatul Jannah Lindriana Safitri Lorina Siregar Sudjiman M. Difai Siregar M. Thoriq Athoilllah Maizar Karim Maman Suherman Maria Haryanti Butar Butar Mela Yuenita E Melinda Karolina Pasaribu Melvy Utari Permadhi Mhd Andry Kurniawan Muhammad Muhammad Esa Pratama Muhammad Fadhil Muhammad Tafsir Tambunan Mukhlash Abrar Mulkan Darajat Silaen Nabila Muthia Indayana Nasir Za’ba Nelli Roza Nur Sahara Lubis Nuraini Aini Nurmawati Nurmawati Nurul Anwar Nurul Fitria Kumala Dewi Nurwijayanti Oktaviana Kiki Amarilis Oktaviani Kiki Amarilis Priyanto Putri Marsyanda Qayyumidina Silindrika Rado Yendra Rahmawati Ramadi ' Rani Kurniasari Riry Sriningsih Risnawati Risnawati Riyanti Riyanti Rizka Nur Fadilah Pulungan Rizmadan Syah Robby Ilham Alfayet Rohaesih Yuliatin Rustam Ruth Betaria Sitinjak Samuel Kristian Julianto Saridona Siti Alawiyah Koto Soleh, Mohammad Soleh Sonia Novita Sari Srilasmawanti, Srilasmawanti Sudjarwanto Sudjarwanto Suhendry Suhendry Syahran Jailani Thessa Rahma Donita Titin Pesta Sihombing Warni Wartono Wartono Yesi Oktaviani Yuda Syahidin Yulan Dari Yunengsih, Yuyun Yuni Sahara