Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023

PENGARUH INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI NUSA TENGGARA TIMUR

Jahormin Simarmata (Unknown)
Natrion (Universitas Satya Negara Indonesia)
Marce Jumniati Nawa (Universitas Satya Negara Indonesia)



Article Info

Publish Date
07 Feb 2023

Abstract

The purpose of this study was to determine the effect of independence, competence, and work experience on audit quality at the Supreme Audit Agency of the Republic of Indonesia Representative of the Province of East Nusa Tenggara. The population were all the auditors who worked at the State Audit Board of East Nusa Tenggara Province. The samples used were 52 respondents from 80 respondents. The data of this study are primary data obtained through the distribution of questionnaires. The sampling technique used the Incidental Sampling method while the data processing method was multiple linear analysis with the SPSS version 24. The results of this study that independence and work experience have a significant effect on audit quality, while competence has no significant. Simultaneously that the independence, competence, and work experience have a significant effect on audit quality by 48.6%, while the remaining was caused by other factors not examined in this research

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Journal Info

Abbrev

liabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi pertama kali diterbitkan pada tahun 2016. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Akuntansi. Liabilitas : Jurnal ...