Factors Affecting the Quality of Audit

Vera Baiq Febrina Angri, Ni Ketut Surasni, Hamdani Husnan

2017

Abstract

This paper aims to examine and obtain empirical evidence about whether due professional care, independence of the auditor and auditee characteristics affect the audit quality at Inspectorate of Central Lombok regency. This paper refers to the results of previous research. This is an explanatory research with purposive sampling method of interpretation. The questionnaires were distributed to 45 respondent. The data was tested by analysis tools SmartPLS 3.0. Based on the field test results found that due professional care auditor has positive and significant effect on audit quality, while Independence and characteristics of auditee did not significantly effect on audit quality. The results of this test further will be retested on the next research by the number of samples and a wider factors affecting the quality of audit.

Paper Citation

in Harvard Style

Baiq Febrina Angri V., Surasni N. and Husnan H. (2017). Factors Affecting the Quality of Audit.In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE, ISBN 978-989-758-308-7, pages 745-750. DOI: 10.5220/0006892707450750

in Bibtex Style

@conference{iceee17,
author={Vera Baiq Febrina Angri and Ni Ketut Surasni and Hamdani Husnan},
title={Factors Affecting the Quality of Audit},
booktitle={Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,},
year={2017},
pages={745-750},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006892707450750},
isbn={978-989-758-308-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,
TI - Factors Affecting the Quality of Audit
SN - 978-989-758-308-7
AU - Baiq Febrina Angri V.
AU - Surasni N.
AU - Husnan H.
PY - 2017
SP - 745
EP - 750
DO - 10.5220/0006892707450750