Jurnal Administrasi Terapan
Vol. 1 (2022): September

PENGARUH DIMENSI KUALITAS AUDIT TERHADAP KEPUASAAN AUDITEE: (Studi Empiris Pada Lingkup Pemerintah Daerah Provinsi Maluku)

Dirk Berly Tehuayo (Akuntansi Politeknik Negeri Ambon)



Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to examine and analyze empirically the influence of audit quality dimensions, which includes reputation, capability, independence, expertise, experience, responsive attitude and auditor empathy for auditee satisfaction. This research was conducted on Maluku provincial government officials from 20 SKPD who are regional financial managers in each SKPD (Head of Sub Division / financial sector and PPKD staff, as well as SKPD Treasurer).Data collection techniques used were survey techniques using questionnaires. Data analysis uses multiple linear regression.The results of the research show that the auditor's reputation, capability, independence, expertise and experience have a positive and significant influence on the auditee's position. While responsive attitude, and auditor's empathy attitude does not significantly influence auditee satisfaction..Keywords: Audit quality, reputation, capability, independence, expertise, experience, responsiveness, empathy attitude, auditee satisfaction

Copyrights © 2022






Journal Info

Abbrev

JAT

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Administrasi Terapan Jurnal Administrasi Terapan adalah Jurnal yang memberikan informasi ilmiah tentang perkembangan ilmu pengetahuan dan teknologi bidang Administrasi, Perkantoran, Kearsipan, Manajemen Pemasaran, Manajemen Keuangan, Selling, Akuntansi, ecommerce dan komputer Jurnal ...