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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen Magister Darmajaya Benefit: Jurnal Manajemen dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Prosiding Seminar Nasional Darmajaya Jurnal Eksplorasi Akuntansi (JEA) Al-Mashrof: Islamic Banking and Finance Oikonomia: Jurnal Manajemen Salam (Islamic Economics Journal) Journal of Artificial Intelligence and Digital Business IEB: Journal of Islamic Economics and Business Ecoducation PHINISI
Yudhistira Ardana, Yudhistira
STMIK Pringsewu
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Pengaruh Perbedaan Gender dan Independensi Auditor Terhadap Kualitas Audit: Studi pada Auditor Eksternal di Kota Bandar Lampung Utama, Fikri Rizki; Ardana, Yudhistira
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3303

Abstract

This research aims to find empirical evidence of gender differences and auditor independence on audit quality. The population selected was all Public Accounting Firms in Bandar Lampung. Data collection techniques include distributing questionnaires directly and using google forms. Research data was processed using the Partial Least Square (PLS) program, namely Smart-PLS version 3.3.9. Empirically, the results of this study show that auditor gender differences have no influence on audit quality . Meanwhile, independence has a significant influence on audit quality. This independence is reflected in his ability to carry out audit tasks without being influenced by personal interests, without being pressured into decision-making, and without being influenced by external intimidation. The respondents used as the research population were only external auditors in the Bandar Lampung city area, so in the future it is necessary to expand the distribution of respondents to other cities as well. And also need to add other variables such as audit fees to audit quality because the amount of compensation (audit fee) received by the auditor will increase motivation for audit assignments. The findings in this research have several contributions, especially for external auditors in carrying out their audit duties. And hopefully this research will be useful for academics, especially further research.
Co-Authors Agustina, Nanda Al Fitara, Indra Aprilia, Hana Mentari Ardana, Dina Ayu Ardiansyah, Feri Aulia, Risa Nur Defina Dian Sugiarti Diana Puspita Sari Faiz, Akhmad Fatrin, Tiara Novia Febriani, Rindy Firdaus, Rafli Faisal Gustika Nurmalia Ivanza, Amanda Ridho Kartika, Bintang Khofifah, Anggita Nur Kholidah, Farah Zulfa Lestari, Dewi Puji M. Bahrudin, M. Bahrudin Maharani, Annisa Putri Marsella, Popi Melati, Jean Vania Dwi Muhammad Iqbal Fasa Mustaghfiroh, Farhah Lailatul Natazza, Jezica Ningrum, Bangun Yustia Nur Syamsiyah Nurhikmah, Andi Hanifah Pratama, Riko Mahesa Pratiwi, Hilda Aprilia Puspita, Rosana Eri Rahman, Nabilli Ranjani, Elvri Rizoni, Ilham Roni Saputra, Roni Sartika, Nanda Lia Shofuroh, Dewi Asiyatus Siska Maya Sri Winarsih Ujang Hanief Musthofa Utama, Fikri Rizki Wardana, Syahla Nabil Wulandari -, Wulandari Wulandari Wulandari Yuyun Yunarti