The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality

Furiady, Olivia and Kurnia, Ratnawati (2015) The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. In: 2nd Global Conference on Business and Social Science, 17-18 September 2015, Indonesia.

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Abstract

The purpose of this research was to examine the effect of working experience, competency, motivation, accountability, and objectivity towards audit quality for the auditors working at Public Accounting Firms in Jakarta and Tangerang. The results of this study showed that Competency, Accountability and Objectivity has significant effect towards audit quality. By improving the auditor's competency, auditors have deeper knowledge and give better judgment to achieve audit quality. Accountability will make the auditors give the best effort in doing the audit. Objectivity can help the auditors to be able to act fairly without being influenced by pressures of the other party.

Item Type:	Conference or Workshop Item (Paper)
Keywords:	Audit Quality Accountability Competency Motivation Objectivity Work Experiences
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	27 Feb 2020 06:53
Last Modified:	25 May 2023 03:16
URI:	https://kc.umn.ac.id/id/eprint/12452

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