Kualitas Audit: Mengidentifikasi Faktor-Faktor Pendorong dan Penghambat

Authors

  • Dian Oktarina Program Studi Sarjana Akuntansi, Universitas Hayam Wuruk Perbanas
  • Nabila Aurelia Ramadiani Program Studi Sarjana Akuntansi, Universitas Hayam Wuruk Perbanas

DOI:

https://doi.org/10.26740/akunesa.v13n1.p121-137

Keywords:

Audit Quality, Independence, Objectivity, Time Budget Pressure, Work Experience

Abstract

This research was conducted to determine the factors that encourage and inhibit the implementation of quality audits. These factors include independence, objectivity, time budget pressure, and work experience. Data was collected through questionnaires distributed to auditors at the Public Accounting Firm in Surabaya. This research uses a purposive sampling method with research sample criteria using auditors who work at the Public Accounting Firm in Surabaya, which is registered in the IAPI 2023 directory. The sample used was 97 auditors. The data in this study was processed using PLS-SEM. The result of this research state that independence, objectivity, and work experience influence audit quality. Then, time budget pressure does not affect audit quality.

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Published

2024-12-24

How to Cite

Oktarina, D., & Ramadiani, N. A. (2024). Kualitas Audit: Mengidentifikasi Faktor-Faktor Pendorong dan Penghambat. Jurnal Akuntansi AKUNESA, 13(1), 121–137. https://doi.org/10.26740/akunesa.v13n1.p121-137
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