Factors Affecting Audit Quality In Internal Auditors
| Autor: | Siam Pangestu, Yuniarti Hidayah |
|---|---|
| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Jurnal Akademi Akuntansi, Vol 6, Iss 4 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2715-1964 2654-8321 |
| DOI: | 10.22219/jaa.v6i4.25924 |
| Popis: | Purpose: This study aims to analyze the influence of competence, independence, objectivity, ethical sensitivity, and experience of auditors on the quality of audit results at the Tulungagung Regency Inspectorate. Methodology/approach: This research uses a quantitative methods using questionnaires distributed to auditors and P2UPD at the Tulungagung Regency Inspectorate. Data were analysed using a statistical application SmartPLS 3. Findings: The results show, that independence, ethical sensitivity, and auditor experience significantly affect the quality of audit results. Meanwhile, competence and objectivity do not significantly affect the quality of audit results. Practical and Theoretical contribution/Originality: Currently, the Tulungagung Regency Inspectorate was asked to conduct a re-audit because it was known that the results of previous audits differed from field data or facts obtained by the Tulungagung District Attorney team. Research Limitation: This study was only conducted at the Tulungagung Regency Inspectorate. So that the respondents were limited to 33 examining staff or auditors and P2UPD in the Tulungagung Regency Inspectorate |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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