DETERMINANTS OF AUDIT QUALITY BASED ON PERCEPTIONS OF AUDITORS AT PUBLIC ACCOUNTING FIRM IN MEDAN

Aw, Jumiadi and Siregar, Evrianti (2017) DETERMINANTS OF AUDIT QUALITY BASED ON PERCEPTIONS OF AUDITORS AT PUBLIC ACCOUNTING FIRM IN MEDAN. In: The 1st Unimed International Conference On Economics And Business 2017 (UNICEB), 12 Dec 2017, Medan.

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Abstract

The problems discussed in this research is the determinant of audit quality based on auditor's perception on Public Accountant Firm in Medan. This study was aimed at finding out the determinants of audit quality based on the perception of auditors at Public Accountant Firm in Medan. The sampling was done by using Purposive Sampling method, with the sample of 48 auditors.The source of data in this resarch is primary data. The collection of data method was using questionnaires that were distributed to respondents. The data analysis technique used multiple regression by using SPSS 20 program. The result of this study showed that the auditor experience has a positive and significant effect on the audit quality, independence has a positive and significant effect on audit quality, competence has a positive and significant effect on audit quality,due proffesional care has a positive and significant effect on audit quality, and accountability does not have apositive and significant effect on audit quality. Simultaneously the experience of auditors, independence, competence, due proffesional care, and accountability have a significant effect on the quality of audit where with a significance value of 0.000 <0.05. This means that if the joint variables of auditor experience, independence, competence, due proffesional care, and accountability can improve audit qualityThe conclusion in this study is that the experience of auditors, independence, competence, due proffesional care, and accountability simultaneously affect the quality of the audit.

Item Type: Conference or Workshop Item (Paper)
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Yuni Chairani
Date Deposited: 11 Jan 2018 05:20
URI: http://digilib.unimed.ac.id/id/eprint/28133

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