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Analysis Of Factors Affecting The Audit Quality Of Auditors in Indonesia
[Full Text]
AUTHOR(S)
Sudarlan, Omar Dhanny, Irmanita Yuliati
KEYWORDS
quality of audit, independence, competence, integrity, objectivity and work experience
ABSTRACT
The aim of the research is to identify the most determinant elements affecting the quality of audit in East Kalimantan, Indonesia. The variables are used to influence the quality of audit in this paper such as independence, competence, integrity, objectivity and work experience. This study used questonaries to obtain the data from the auditors who live in Balikpapan dan Samarinda cities with five likert scales to express the respondent’s opinions. In processing it, used SPSS Package to check the validity and the reliabilty test and Eviews softwares to check the impact of the independence to dependence variables. The new interesting finding in this paper that only two variables have positive impact and statistically significant on the quality of the audits that are the integrity and objectivity variables. Otherwise the three other variables are not significant such as independence, competence and work experience. The value of the research is as a reference for the future related topic to a quality of the audit.
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