E-JURNAL AKUNTANSI
Vol 27 No 3 (2019)

Faktor-Faktor yang Berpengaruh pada Kualitas Audit

Wawan Rosdiana (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I G. A.M Asri Dwija Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Jun 2019

Abstract

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...