PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI

Natalina, Anastasia Ni Made and Adnantara, Komang Fridagustina and Junipisa, Ni Made Ernila (2022) PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI. Journal Research of Accounting, 3 (2). pp. 173-197. ISSN 2716-3148

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Official URL: http://jarac.triatmamulya.ac.id/index.php/Jarac/ar...

Abstract

Audit quality is the implementation of audits in accordance with standards so that the
auditor is able to carry out the duties and responsibilities of an auditor's profession.
The rise of financial scandals that occur affects the confidence of users of financial
statements and causes a decline in audit quality. The purpose of this study was to
obtain empirical evidence that competence, independence, auditor professionalism,
work experience, dysfunctional behavior and organizational commitment can affect
audit quality. The population of this research is all auditors who work in Public
Accounting Firms in Bali. Sampling technique using Porposive Sampling. The sample
used in this study were 62 respondents. The data analysis technique used is multiple
linear regression analysis. The conclusion obtained is that competence has a positive
and significant effect on audit quality, independence has a positive and significant
effect on audit quality. Auditor professionalism has a positive and significant effect
on audit quality. Work experience has a positive and significant effect on audit
quality. Dysfunctional behavior has a negative and significant effect on audit quality.
Organizational commitment has a positive and significant effect on audit quality.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Ms. Komang Fridagustina Adnantara
Date Deposited:	10 Feb 2023 03:26
Last Modified:	10 Feb 2023 03:26
URI:	http://eprints.triatmamulya.ac.id/id/eprint/1986

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