PENGARUH AKUNTABILITAS, MOTIVASI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM

  • Rifni Ramadani Universitas Putera Batam
  • Syahril Effendi Universitas Putera Batam

Abstract

Audit quality is something that cannot be separated from the auditor, because the results of his work can be assessed from the quality of the audit he provides. there are many factors in audit quality, including accountability, motivation and independence of an auditor. This study aims to examine whether these factors have a significant influence on audit quality. This study uses a simple random sampling method, by distributing questionnaires randomly to auditors in Batam City. this study has results that illustrate that Accountability, Motivation and Independence simultaneously have a significant influence on Audit Quality. Based on the f test of Accountability, Motivation and Independence on Audit Quality, it can be seen that Ho is rejected, Ha is accepted which means Accountability, Motivation and Independence together (simultaneous) have a significant effect on Audit Quality.

References

Agung edi, W. (2012). Aplikasi Praktis SPSS dalam Penelitian (kedua). JAKARTA: Gava Media.
Tyas, A. (2010). pengaruh nilai personal terhadap sikap akuntabilitas sosial dan lingkungan. Tesis.
Arens, et al. (2008). Auditing and Assurance Service: An Integrated Approach. (duabelas). JAKARTA: erlangga. Arens Alvin A. (2015). auditing & jasa assurance. JAKARTA: erlangga.
Ariany, V. (2017). Pengaruh Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Internal Pada Bank
Published
2019-07-01
How to Cite
RAMADANI, Rifni; EFFENDI, Syahril. PENGARUH AKUNTABILITAS, MOTIVASI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM. SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa, [S.l.], v. 1, n. 2, july 2019. ISSN 2714-593X. Available at: <http://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/2570>. Date accessed: 25 feb. 2021.
Section
Vol 1 no 2 2019