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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Riset Akuntansi dan Keuangan
Trismayarni Elen, Trismayarni
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Economics, Econometrics & Finance

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PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING Elen, Trismayarni; Mayangsari, Sekar
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.046 KB) | DOI: 10.14710/jaa.10.1.68-92

Abstract

This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the quality of the audit.
Analisa Faktor-Faktor Yang Mempengaruhi Kualitas Audit Elen, Trismayarni; Prasetio, Mochammad Adam; Dewi, Kurnia Sari
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.28322

Abstract

The objective of study is to analyze effect of organizational culture, the auditor's professional code of ethics and audit fees on audit quality. The research sample are 100 respondents who were auditors from several public accounting firms located in the South Jakarta area. Multiple regression was used to test hypothesis to analyze effect of factors that cause audit quality. The results of this study shows that  there has a positive effect on organizational culture, the auditor's professional code of ethics and audit fees on audit quality.
Co-Authors Dewi, Kurnia Sari Pranasyahputra, Rachmad Hidayat Prasetio, Mochammad Adam Sekar Mayang Sari, Sekar Sekar Mayangsari