Jurnal Bisnis dan Akuntansi
Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi

PENGARUH KOMPETENSI, INDEPENDENSI DAN FAKTOR-FAKTOR DALAM DIRI AUDITOR LAINNYA TERHADAP KUALITAS AUDIT

OKLIVIA OKLIVIA (STIE Trisakti)
AAN MARLINAH (STIE Trisakti)

Article Info

Publish Date
17 Apr 2018

Abstract

The purpose of this research is to analyze how far the competency, independency, job experience, objectivity, integrity and time budget pressure influence on audit quality. This research conducted by using survey method with questionnaires to public accountant auditors in Jakarta. This research is using Purposive sampling method and the data is analyzed by using multiple regression. The result of this research shows that job experience, objectivity and integrity had significant influence on audit quality. However, competency, independency and time budget pressure had no significant influence on audit quality

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...