Carolina, Yenni (2013) An Empirical Study of Auditor Independence, Competence and Audit Tenure on Audit Quality-Evidence from North Jakarta, Indonesia. In: The 2nd IBSM 2013 International Conference on Business, Management and Accounting, 2-4 October 2013, CHiang Mai.
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6. An Empirical Study of Auditor Independence, Competence.pdf - Published Version Download (3956Kb) | Preview |
Abstract
Audit quality is very important to ensure that financial statements can be used as a basis for decision-making and can be trusted by the public. The academics generally agree that quality audit should be carried out by a competent and independent auditors. Many factors can affect the audit quality. Previous studies on found different results, so it is necessary to research to verify the theory of audit quality. The purpose of this study to find empirical evidence on the factors that affect the audit quality in North Jakarta-Indonesia. The data were analyzed using explanatory survey. The populations in this study are 36 public accounting firms in the north Jakarta. From 105 sent questionnaire, there are only 69 respondents send their answer back and fulfill the requirements to be processed in final analysis. Meanwhile, to answer the hypothesis raised in this study, multiple regression analysis was used, after testing the classical assumption of normality, multicollinearity, and heteroscedasticity. Based on this research we concluded that, the variable of competence have no effect on audit quality, but independence and audit tenure, have a significant impact on audit quality.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | competence, independence, audit tenure, audit quality |
| Subjects: | H Social Sciences > HF Commerce |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 23 Jan 2017 15:05 |
| Last Modified: | 23 Jan 2017 15:05 |
| URI: | http://repository.maranatha.edu/id/eprint/21332 |
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