The Effect of Competency, Independency, and Motivation of Auditor on Audit Quality (Empirical Study on Public Accounting Firms in Bali)
- DOI
- 10.2991/assehr.k.200813.043How to use a DOI?
- Keywords
- competency, independency, motivation, audit quality
- Abstract
Audit quality is the probability of an auditor in finding violation and reporting an error or fraud that occurs in the clients accounting system. This study examines the influence of auditor competence, auditor independence, and auditor motivation on audit quality at public accountant office in Bali partially and simultaneously. Data collection in this study using questionnaires with purposive sampling, so that obtained 40 research samples. Respondents in this study are auditors who work at Public Accounting Firm in Bali registered with Indonesian Institute of Certified Public Accountant (IAPI). This study used the analysis technique of multiple linear regression. The result of the research shows that auditor competence has positive and significant effect on audit quality, auditor independence has a positive and significant effect on audit quality, motivation of auditors has a positive and significant effect on audit quality, and simultaneously variables of auditor competence, auditor independence and auditor motivation have a significant effect on audit quality at public accountant office in Bali while adjusted R square is 65,1 % variation of audit quality is influenced by model formed by auditor competence, auditor independence, and auditor motivation.
- Copyright
- © 2020, 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/).
Cite this article
TY - CONF AU - D. P. Suciwati AU - I. K. Suartika PY - 2020 DA - 2020/08/13 TI - The Effect of Competency, Independency, and Motivation of Auditor on Audit Quality (Empirical Study on Public Accounting Firms in Bali) BT - Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018) PB - Atlantis Press SP - 195 EP - 199 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200813.043 DO - 10.2991/assehr.k.200813.043 ID - Suciwati2020 ER -