Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Accounting and Finance Studies
Jullie J. Sondakh2
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Independence, Professionalism, Competency and Auditor’s Experience on the Quality of Audit Report (Empirical Study at BPK Perwakilan Provinsi Sulawesi Utara) Melina Yosephine Sihombing; Jullie J. Sondakh2
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8172023

Abstract

This study aims to determine the effect of independence, professionalism, competency and auditor’s experience on the quality of audit report. This study using a survey with census method using questionnaires distributed to all auditors in BPK Perwakilan Provinsi Sulawesi Utara. There were 138 questionnaires distributed around June until July 2023, but only 125 questionnaires returned so that response rate was 90,58%. The research model used is the multiple linear regression. The results show that professionalism, competency and auditor’s experience have a positive and significant effect on the quality of audit report, while independence has no significant effect. The implication of these findings show that the increase of professionalism, competency and auditor’s experience improve the quality of audit report. Coefficient of determination shows that independence, professionalism, competency and auditor’s experience simultaneously influence the dependent variable (the quality of audit report) by 68,50%, while the remaining 31,5% is influenced by other factors.
Co-Authors Melina Yosephine Sihombing