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All Journal Jurnal Pengabdian Masyarakat Waradin JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Dimas Prayudha Anggoro
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

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Pengaruh Profesionalisme dan Akuntabilitas terhadap Kualitas Audit (Studi Literature Review) Dimas Prayudha Anggoro; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.424

Abstract

The objective of this study is to examine how auditor professionalism and accountability impact audit quality through a literature review employing a qualitative methodology. Data were gathered from five national journals sourced from Google Scholar and scrutinized for data processing. The analytical process aimed to derive conclusions from the test outcomes to assess the influence of professionalism and accountability on audit quality. In general, most research findings support a positive correlation between auditor professionalism and audit quality, though several studies suggest variations indicating that professionalism may not consistently enhance audit quality. It is widely recognized that accountability generally contributes positively to audit quality, despite discrepancies found in certain studies.
Co-Authors Adyatma Nagata Gyska Indah Harya Isna Diva Nur Priardhina Muhammad Afif Alhalim Sjarief Hidajat