PENGARUH PENGALAMAN AUDITOR, KOMPETENSI AUDITOR DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT
The research aims to analyze the effect of auditor experience, auditor competency and accountability on audit quality. The sample used in this study is 67 auditors working at KAP in Jakarta Selatan registered in the OJK. Data source is primary data. Data collection methods are using questionnaires t...
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2021-07-22.
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| 520 | |a The research aims to analyze the effect of auditor experience, auditor competency and accountability on audit quality. The sample used in this study is 67 auditors working at KAP in Jakarta Selatan registered in the OJK. Data source is primary data. Data collection methods are using questionnaires that are delivered directly to the Public Accountant Office in Jakarta Selatan. Data analysis techniques used IBM SPSS 23 with a significance level of 5%. The results of this study indicate that (1) Auditor experience has no effect on Audit Quality (2) Auditorcompetency has a significant positive effect on Audit Quality (3) Accountability hasno effect on Audit Quality. | ||
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