E-JURNAL AKUNTANSI
Vol 24 No 3 (2018)

Pengaruh Kompetensi, Pengalaman Kerja, Gaya Kepemimpinan dan Lingkungan Kerja Pada Kualitas Audit

Ni Made Ayu Nirmalasari Putri Erawan (Fakultas Ekonomi dan Bisnis, Universitas Udayana)
I Made Sukartha (Fakultas Ekonomi dan Bisnis, Universitas Udayana)



Article Info

Publish Date
06 Sep 2018

Abstract

The purpose of this study was to determine the effect of competence, work experience, leadership style and work environment on audit quality. The theory used in this study is agency theory, motivation theory and attribution theory. The population in this study were 53 staff inspectorate and functional auditor position staff as many as 53 people in the Tabanan Regency Inspectorate Office. The number of samples used was 33 respondents with purposive sampling method. Data collection method uses questionnaire. The data analysis technique used to test the hypothesis in this study is multiple linear regression analysis with the SPSS program. The results of the analysis show that competence, work experience, leadership style and work environment have a positive effect on audit quality. To improve audit quality, it is important to pay attention to factors that can influence such as external and internal factors, so that what is produced is in accordance with organizational objectives and is efficient. Keywords: competence, work experience, leadership style, work environment, and audit quality

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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 ...