FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI

  • Putu Nadya Pradyantari Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • Anak Agung Putu Gde Bagus Arie Susandya Universitas Mahasaraswati Denpasar
  • Nyoman Suadnyana Pasek Universitas Mahasaraswati Denpasar
Keywords: auditor competence, professionalism, understanding of the client's industry, leadership involvement KAP, experience of auditors, audit quality

Abstract

Audit quality is the implementation of audits carried out according to standards so that auditors are able to disclose and report in the event of a violation by the client, the standard governing audit implementation in Indonesia is the Public Accountant Professional Standard (SPAP). This study aims to examine what factors influence the quality of the audit at the public accounting firm in Bali.

The method of determining the sample in this study using purposive sampling and obtained 116 respondents who were sampled. The data used in this study are primary data and secondary data. Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression with the help of the SPSS program.

The results showed that (1) auditor competence had a positive effect on audit quality, (2) professionalism had no effect on audit quality, (3) understanding of the client industry had a positive effect on audit quality, (4) the involvement of KAP leaders had no effect on audit quality and (5) auditor experience has a positive effect on audit quality.

Published
2021-02-28