Accounting Research Journal
Vol. 2 No. 1 (2023): September

COMPETENCY ANALYSIS OF AUDITORS WHO HAVE RELATIVES WITH PARTNERS IN PRODUCING QUALITY AUDITS AT PUBLIC ACCOUNTING FIRMS IN BANDUNG

Sutrisna, Wawan Asad (Unknown)
Merlina, Tina (Unknown)
Apriyanti, Apriyanti (Unknown)

Article Info

Publish Date
24 Jan 2024

Abstract

Abstract. Kinship relations are a homework in itself for business actorsin developing countries to obtain competent workers. The aim of thisresearch is to determine the competency of an auditor who has a relativerelationship with a partner in producing quality audits. This research usesa qualitative method with an ethnomethodological approach in one of thelocal KAPs in the city of Bandung. It is concluded that competenceinfluences the quality of audits at Public Accounting Firms (KAP) in theBandung area. With a very strong and positive correlation category,which means that the better the audit competency, the better the auditquality.Keywords: Auditor Competency, Quality Audit

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Journal Info
Accounting Research Journal
Website

Abbrev

accrual

Publisher

Universitas Nurtanio Bandung

Subject

Economics, Econometrics & Finance

Description

Accrual journal is a peer-reviewed journal managed by Department of Accounting, Faculty of Economics, Nurtanio University. Accrual provides opportunity to accademics, professionals, and students to publish their articles. The scope of the research includes accounting and financial issues. Accrual ...