Farikhah, Siti (2023) Pengaruh Skeptisme Profesional, Pengalaman, Dan Akuntabilitas Auditor Terhadap Kualitas Audit. SEMINAR NASIONAL EKONOMI, KEWIRAUSAHAAN, BISNIS, DAN ILMU SOSIAL (SNEKBIS) DAN CALL PAPER 2023. pp. 1-23.
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Artikel SNEKBIS 2023 PENGARUH SKEPTISME PROFESIONAL,PENGALAMAN, DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT_SITI FARIKHAH.pdf Download (364kB) | Preview |
Abstract
Abstract Background – Describe your research background. Please highlight the recent phenomenon why your research is important. Add more fine literature or trusted articles as your support background. [Book Antiqua Style 10]. Objective – The study aims to examine the effect of professional skepticism experience and auditor accountability on audit quality which is a type of quantitative research by distributing questtionnaires as respondent data collection. Design / Methodology / Approach – The sampling method used in this research is preposive sampling based on the specified criteria. The sample used in this study was 60 auditors who worked at the public accounting firm in Surabaya. Multiple linear regression is the analytical method used in this study and assisted by the SPSS statistic program. Findings – The result of this study indicate that the variables of professional skepticism, experience and auditor accountability have a significant effect on audit quality. Research Implication – Describe your research implication, the impact of your research result for the management studies in the future. [Book Antiqua Style 10]. Limitations – Describe your research limitation, the limit that hinder your research to gain more result or the area that you only wish to study. [Book Antiqua Style 10].
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | professional skepticism, auditor experience, auditor accountability, and audit quality. |
| Subjects: | Economic And Business > Accounting Economic And Business |
| Divisions: | Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program |
| Depositing User: | Siti Farikhah |
| Date Deposited: | 31 Mar 2024 18:51 |
| Last Modified: | 31 Mar 2024 18:51 |
| URI: | http://eprints.umg.ac.id/id/eprint/12037 |
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