Pengaruh Karakteristik Auditor terhadap Kualitas Audit

Abstract

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

Pengaruh Independensi dan Integritas Auditor Terhadap Kualitas Audit Dengan Audit Berbasis Risiko Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Kota Makassar

“…Substansi audit berbasis risiko dibangun oleh wujudnya beberapa konsep dasar yang saling berkaitan, yaitu konsep asurans yang layak, kendala bawaan, lingku audit, salah saji material, dan asersi (Kurniawati & Kholis, 2019). Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional.…”