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All Journal Journal of Economic, Bussines and Accounting (COSTING) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) E-JURNAL JUSITI : Jurnal Sistem Informasi dan Teknologi Informasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Akuntansi dan Keuangan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat
Anjarwati, Sri
Universitas Dian Nusantara
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan

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Determinan Akuntabilitas, Profesionalisme dan Independensi terhadap Kualitas Audit Sri Anjarwati; Ayub Anjashara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 4 (2024): Oktober 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i4.3195

Abstract

This study aims to examine the influence of accountability, professionalism and independence of auditors on the quality of audits in public accounting firms in the West Jakarta area. The population used by public accounting firms in the West Jakarta Region. The research uses a type of quantitative research, where the research uses variables, populations, samples, and data analysis tests. The sample in the study was 100 people, sampling by calculating the number of indicators based on the structural equation model. Sample selection technique using convenience sampling. Data analysis using the Smart PLS analysis tool. The results of the study show that professionalism and independence have a significant effect on audit quality, while accountability does not have a significant effect on audit quality. The results provide a synthesis that the better the professionalism and independence that the Auditor has, the better the quality of the audit produced. If the auditor has professionalism in carrying out his duties, he or she can be arbitrary and carried out with responsibility. An auditor who has an independent attitude in carrying out audit duties, cannot be influenced by several individuals who are interested in making quality audit reports. In addition, the Auditor has a strong stance and does not attach importance to his own interests.
Co-Authors Apollo Apollo Ari Purwanti Ayub Anjashara Cakranegara, Pandu Adi Didin Hikmah Perkasa Dwi Fitrianingsih Erna Erna Ikrar Agung Dewantoro Indra Ade Irawan Indra Sulistiana Irwan Moridu Islamiah Kamil Jekmal Malau Johan Ali Margono Sugeng Meiliyah Ariani, Meiliyah Mekar Meilisa Amalia Melly Melly Nur Endah Retno Wuryandari Nursekha Nursekha Olivia Tahalele Rosye Rosaria Zaena Setiyo Purwanto Weraman, Pius Widyatmoko Widyatmoko Yolifiandri Yuliana Arsyad Zulhawati