Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit

Nurfadillah, Nurfadillah; Nurhuda, Nurhuda

doi:10.35914/jemma.v3i1.325

Cited by 2 publications

(3 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…al. (2017), and Adnyani & Latrini (2017), Nurfadilah & Nurhuda (2020), and Joseph & Fidiana (2020), and Wahyuni, et. al.…”

Section: Effect Of Due Professional Care On Audit Qualitymentioning

confidence: 96%

Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Ardillah¹,

Chandra²

2022

APAJI

View full text Add to dashboard Cite

Public accountants are exceptionally important to give certainty to clients that the financial statements introduced by the organization can be trusted, but the risk of misstatement will in any case exist despite the fact that it has been evaluated by a Public Accounting Firm. This study expects to analyze the components that influence audit quality that can lessen the risk of misstatement in the presentation of financial statements, specifically auditor independence, auditor ethics, auditor experience, and due professional care. The subject in this study were employees who worked as auditors at the Tangerang’s Public Accounting Firms. This type of research is a causal study with a convenience sampling method. The research period was completed during the Coronavirus pandemic from March to June 2020. The hypothesis test method used in this research is multiple regression analysis. The results of this study are auditor independence does not affect audit quality, auditor ethics does not affect audit quality, auditor experience has positive effect on audit quality, and due professional care has positive effect on audit quality. This research is expected to be a reference in making decisions by auditors based on audit considerations possessed by an auditor to improve audit quality, especially from the experience and due professional care of the auditor.

show abstract

“…al. (2017), and Adnyani & Latrini (2017), Nurfadilah & Nurhuda (2020), and Joseph & Fidiana (2020), and Wahyuni, et. al.…”

Section: Effect Of Due Professional Care On Audit Qualitymentioning

confidence: 96%

Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Ardillah¹,

Chandra²

2022

APAJI

View full text Add to dashboard Cite

show abstract

“…Jika penerapan pada due professional care dilakukan dengan benar dan baik, tentu kualitas audit yang diperoleh juga akan baik (Soares et al, 2021). Penelitian yang dilakukan oleh (Nurfadillah & Nurhuda, 2020) juga menekankan bahwa due professional care ialah salah satu aspek yang wajib ditekuni bagi auditor demi terciptanya kualitas audit yang memuaskan. Melalui rangkuman-rangkuman masalah tersebut, adapun penelitian ini memiliki tujuan untuk mengungkapkan bukti heuristis tentang adanya pengaruh Motivasi, Komitmen Organisasi, dan Due Professional Care terhadap Kualitas Audit.…”

Section: Pendahuluanunclassified

“…Hasil penelitian (Lufriansyah, 2017) menjelaskan due professional care menghasilkan dampak yang positif terhadap kualitas audit. (Nurfadillah & Nurhuda, 2020) menerangkan dalam hasil olah data pada penelitiannya bahwa due professional care mempunyai pengaruh kuat terhadap kualitas audit. Selain itu, rangkuman penelitian (Made et al, 2020) menerangkan mengenai pernyataan pengaruh kuat due professional pada kualitas audit.…”

Section: Due Professional Care Dan Kualitas Auditunclassified

Pengaruh Motivasi, Komitmen Organisasi Dan Due Professional Care Terhadap Kualitas Audit

Muren

Pangaribuan

2022

n.a.j.akunt.manaj.

View full text Add to dashboard Cite

This study aims to examine the effect of the independent variables of motivation, organizational commitment, and due professional care on the dependent variable of audit quality. The population in this study were all auditors, both junior and senior auditors who worked in 5 public accounting firm in Jakarta with a total of 57 respondents. The sampling technique in this study used the Convenience Sampling Method and the data used in this study was primary data. In this study, the authors use Descriptive Statistical Test, Classical Assumption Tes (normality test, multicollinearity test, heteroscedasticity test), Hypothesis Test (coefficient of determination, t test, f test) and Multiple Linear Regression Analysis to be able to analyze the data used and use SPSS software version 25. Based on the results of research through several tests carried out, it can be concluded that motivation, commitment organization, and due professional care have a positive effect on audit quality. Keywords: Motivation, Organizational Commitment, Due Professional Care, and Audit Quality

show abstract

Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit

Cited by 2 publications

References 0 publications

Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Auditor Independence, Auditor Ethics, Auditor Experience, and Due Professional Care on Audit Quality

Pengaruh Motivasi, Komitmen Organisasi Dan Due Professional Care Terhadap Kualitas Audit

Contact Info

Product

Resources

About