PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT

This study aims to determine the effect of disclosure of Key Audit Matters, work experience, and Due Professional Care on audit quality. This research is a quantitative research with primary data types using a questionnaire and a Likert scale as a measuring tool. The population in this study were al...

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Bibliographic Details
Main Author: Fidelia Widyaputri Fakhira, (Author)
Format: Book
Published: 2023-12-18.
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520 |a This study aims to determine the effect of disclosure of Key Audit Matters, work experience, and Due Professional Care on audit quality. This research is a quantitative research with primary data types using a questionnaire and a Likert scale as a measuring tool. The population in this study were all auditors who worked at South Jakarta regional Public Accounting Firm. Determination of the sample in this study using a purposive sampling technique. The data analysis method used is Structural Equation Modeling (SEM) analysis. The results showed that disclosure of Key Audit Matters and Due Professional Care have a significant positive effect on audit quality. Meanwhile, work experience does not affect audit quality. 
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