Influence of work experience, integrity, objectivity and competence toward audit quality at public accounting firm in Surabaya

Sagita, Shiera and Harindahyani, Senny (2020) Influence of work experience, integrity, objectivity and competence toward audit quality at public accounting firm in Surabaya. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya, 8 (2). pp. 2016-2027. ISSN 2303-8203

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Abstract

The purpose of this research is to analyze the influence of workexperience, integrity, objectivity, and competence toward audit quality at public accounting firm in surabaya. The object of this study is independent auditor that working at public accounting firm in surabaya with the position from junior level to seniorlevel. The primary data that processed is datafrom questionnaire that has been distributed to 60 auditor as respondent. This study use data from 2017 and the questionnaire is distributed in 2018. The result of this study shows that work experience and integrity has significant influence and positive correlation toward auditquality. On thecontrary, objectivity has not significant influence but positivecorrelation toward auditquality. Then, competencehas not significant influenceand negative correlation toward audit quality.

Item Type:	Article
Uncontrolled Keywords:	audit quality; work experience, integrity, objectivity, competence
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	SENNY HARINDAHYANI
Date Deposited:	05 Feb 2025 05:37
Last Modified:	05 Feb 2025 05:37
URI:	http://repository.ubaya.ac.id/id/eprint/47925

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