Factors Affecting Audit Quality in Indonesia: A Meta-Analysis

Habiburrochman, Juanita Manifesti

2018

Abstract

This research aims to investigate the determinants of audit quality by using ten years of data from published and unpublished journals in Indonesia. The purpose of this research is to examine the effect of competency, independence, time budget pressure, professionalism, experience, professional skepticism, motivation, ethics, accountability, due professional care, audit complexity, objectivity, integrity, audit fee, and audit tenure on audit quality. This research applied a meta-analysis technique from a sample of 67 articles published from 2007–2016 for the purpose of accumulating and integrating various studies. This research finds that competence, independence, professionalism, experience, professional skepticism, motivation, ethics, accountability, due professional care, objectivity, integrity, audit fee, and audit tenure are significantly associated with audit quality, while time budget pressure and audit complexity are not significantly associated with audit quality. Thus, 13 variables are found to be robust test determinants of audit quality. An integrated study of this type has never been conducted before in the audit quality research field.

Paper Citation

in Harvard Style

Habiburrochman. and Manifesti J. (2018). Factors Affecting Audit Quality in Indonesia: A Meta-Analysis.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 536-546. DOI: 10.5220/0007017905360546

in Bibtex Style

@conference{jcae symposium18,
author={Habiburrochman and Juanita Manifesti},
title={Factors Affecting Audit Quality in Indonesia: A Meta-Analysis},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={536-546},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007017905360546},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Factors Affecting Audit Quality in Indonesia: A Meta-Analysis
SN - 978-989-758-339-1
AU - Habiburrochman.
AU - Manifesti J.
PY - 2018
SP - 536
EP - 546
DO - 10.5220/0007017905360546