The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality

An Insight of East-Java Auditors in Indonesian During Pandemic

DOI

10.2991/aebmr.k.210717.022How to use a DOI?

Keywords

due professional care, integrity, confidentiality, independence, audit quality, advanced professional training

Abstract

This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dwirezki Octaviani
AU  - Jaswadi
AU  - Kurnia Ekasari
PY  - 2021
DA  - 2021/07/19
TI  - The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 106
EP  - 110
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.022
DO  - 10.2991/aebmr.k.210717.022
ID  - Octaviani2021
ER  -