West Science Social and Humanities Studies
Vol. 1 No. 01 (2023): West Science Social and Humanities Studies

The Relationship Between Accounting Education, Professional Certification, Decision-Making Ethics on Audit Quality in 5 Manufacturing Companies in West Java

Salwa Aulia Novitasari (Universitas Nusaputra)



Article Info

Publish Date
31 Jul 2023

Abstract

This research study examines the relationship between accounting education, professional certification, decision-making ethics, and audit quality in the manufacturing sector. This research focuses on five manufacturing companies located in West Java, Indonesia. Its main objective is to investigate how accounting education, professional certification, and decision-making ethics affect audit quality in such firms. Quantitative research designs were used, and data were collected through structured questionnaires given to accounting and auditing professionals. The findings show a positive correlation between accounting education, professional certification, decision-making ethics, and audit quality. Further regression analysis revealed that these factors collectively predict audit quality in manufacturing firms. The study highlights the importance of continuing education, professional certification, and ethical behavior in improving audit quality. These findings contribute to the existing literature and offer valuable insights for manufacturing companies looking to improve their accounting and auditing practices.

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Journal Info

Abbrev

wsshs

Publisher

Subject

Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Description

West Science Social and Humanities Studies is an academic journal that focuses on interdisciplinary research in the fields of social science, science, and humanities studies. The journal aims to present high-quality articles that make significant contributions to our understanding of society, ...