The Audit Quality: An Empirical Study of Indonesian Banking Company

DOI

10.2991/aebmr.k.200305.056How to use a DOI?

Keywords

the audit quality, auditor rotation, auditor specialization

Abstract

The present study aims to empirically prove some independent variables that influence audit quality. These independent variables are auditor rotation, workload, and auditor specialization. The population of this study was the Indonesian banking company registered in Indonesia Stock Exchange year 2011-2015. The twenty-nine (29) of them were purposively selected as the sample of this study. The data gathered in this study were in the form of financial annual reports. The observation of these banking company was conducted throughout five years and resulted in 145 numbers of data. Furthermore, this study employed multiple regression as the method of data analysis. The result indicated that the auditor specialization was the only independent variable influencing the quality of audit, while the variable of auditor rotation and workload had no influence.

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/).

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TY  - CONF
AU  - Marita Kusuma Wardani
PY  - 2020
DA  - 2020/03/10
TI  - The Audit Quality: An Empirical Study of Indonesian Banking Company
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 98
EP  - 105
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.056
DO  - 10.2991/aebmr.k.200305.056
ID  - Wardani2020
ER  -