Journal Economics & Business Atmajaya Indonesia
Vol 1 No 1 (2017): Journal of Economics & Business (JEBI)

IMPACT OF AUDITOR’S WORK EXPERIENCE, INDEPENDENCE, OBJECTIVITY, INTEGRITY, COMPETENCY AND ACCOUNTIBILITY ON AUDIT QUALITY

Ningrum, Gita Sulistya (Unknown)
Wedari, Linda Kusumaning (Unknown)



Article Info

Publish Date
04 Apr 2017

Abstract

The objective of this research is to observe the impact of auditor’s work experience, independence, objectivity, integrity, competency and accountability on audit quality.     The population considered in this research consists of active auditors who work in public accounting offices in Indonesia. We use convenience sampling as our sampling method. The sample size in this research is 175 auditors. By using multiple linear regression, we found the R-squared value to be 0.828 or 82.8%, and it shows that work experience, independence, objectivity and accountability have significant impacts on audit quality, but the impacts of integrity and competency on audit quality are statistically insignificant.

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