Factors Affecting Audit Quality: Empirical Study on Public Accountants in Malang

Moh. Fakhri Siddiqi, Puji Handayati, Niken Nindya Hapsari

2018

Abstract

This ”research aims to examine education level influence, competency, motivation, fee, professionality, and audit experience on audit quality. ” The common problem in this research is about the users of finances report base their decision on the result of audit finance report, with the result that the information inside finance report has to be free from wrong material displayed and not to mislead. ”The variables in this research consist of education level (X1), competency (X2), motivation (X3), fee (X4), professionality (X5), audit experience (X6), and audit quality (Y). This ”research takes population on auditor from public accountant office—Kantor Akuntan Publik (KAP), in Malang city which consists of 8 KAP. ” From its population mentioned above, only 6 KAP are willing to fill the questionnaire. The spread-questionnaire is amount 40 questionnaires and returned was 39 questionnaire. This research analyzes data using doubled linear regression method by SPSS application (Statistical Product and Service Solution) version 23.The result of this research shows that the influence education level, competency, motivation, fee, professionality, and audit experience simultaneously influence audit quality. Whereas, partially, the result points out that (1) education of level influence on audit quality, (2) competency indicates on audit quality, (3) fee are also the point influencing audit quality, (4) motivation does not influence in audit quality, (5) professionality does not influence on audit quality, and (6) audit experience is not the point on influencing the audit quality.

Paper Citation

in Harvard Style

Siddiqi M., Handayati P. and Hapsari N. (2018). Factors Affecting Audit Quality: Empirical Study on Public Accountants in Malang.In Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB, ISBN 978-989-758-428-2, pages 56-61. DOI: 10.5220/0008785600560061

in Bibtex Style

@conference{irceb18,
author={Moh. Fakhri Siddiqi and Puji Handayati and Niken Nindya Hapsari},
title={Factors Affecting Audit Quality: Empirical Study on Public Accountants in Malang},
booktitle={Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB,},
year={2018},
pages={56-61},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008785600560061},
isbn={978-989-758-428-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB,
TI - Factors Affecting Audit Quality: Empirical Study on Public Accountants in Malang
SN - 978-989-758-428-2
AU - Siddiqi M.
AU - Handayati P.
AU - Hapsari N.
PY - 2018
SP - 56
EP - 61
DO - 10.5220/0008785600560061