PENGARUH LATAR BELAKANG PENDIDIKAN, GENDER, PENGALAMAN KERJA, DAN INSENTIF KINERJA AUDITOR TERHADAP KUALITAS AUDIT

Rizki Humaira (Universitas Riau, Pekanbaru, Indonesia)
Alfiati Silfi (Universitas Riau, Pekanbaru, Indonesia)
Nita Wahyuni (Universitas Riau, Pekanbaru, Indonesia)

Cross-border
Vol. 4 No. 2 (2021): Cross-border

This study aims to determine the effect of educational background, gender, work experience, and auditor performance incentives on audit quality. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 44 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis with using the Statistical Product and Service Solution (SPSS) data processing software version 22.0 for windowS. The results of this study indicate that educational background, gener, work experience, and auditor performance incentives have a significant effect on audit quality.