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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. (Unpublished)

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Official URL: https://doi.org/10.1016/j.sbspro.2015.11.042

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)
Uncontrolled Keywords: Audit Quality Accountability Competency Motivation Objectivity Work Experiences
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 27 Feb 2020 06:53
Last Modified: 27 Feb 2020 06:53
URI: http://kc.umn.ac.id/id/eprint/12452

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