AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 11, No 2 (2017): AKUNTABILITAS

PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT

Hadi Budiman (Mahasiswa Universitas Sriwijaya)
Yusnaini Yusnaini (Universitas Sriwijaya)
Relasari Relasari (Universitas Sriwijaya)



Article Info

Publish Date
09 Aug 2019

Abstract

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang.  The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence  audit quality simultaneous.

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Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...