PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (Studi pada Auditor di KAP “Big Four” di Indonesia) [PAPER]
ABSTRACT
This study extends two previous experiment (Aji, 2009 and Rahman, 2009), showing
how far independency, experience, due professional care and accountability influenced audit
quality. This study was conducted by using survey method with questionaire. Population in
this study are entire auditors who work in “Big Four” public accountant offices in Indonesia.
This study used simple random sampling where conducted by determination of sample
counted with Slovin formula, so that the amount of sample 95 respondents. From 200
questionaire distributed, returned was 136 questionaire, and 11 not complete, so that only 125
questionaire could be process. Data Analysis conducted with multiple regression model.
The result proved that independency, experience, due professional care and
accountability influenced audit quality simultaneously. Beside that, this study proved that
independency, due professional care and accountability influenced audit quality partially, but
experience didn’t influence audit quality. This study also proved that independency was
dominant factor which influenced audit quality. For future research, we suggest to extend
survey area coverage and add more variable that can influence audit quality.
Keywords : independency, experience, due professional care,accountability and audit quality.
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