Effect of Audit Knowledge, Work Experience, and Gender on Audit Quality in Jakarta City

Yosevin Karnawati, Ahmad Sururi Afif, Sri Handayani, Jusuf

2018

Abstract

Auditor quality is an important thing in maintaining the reliability of financial statements.This study aims to analyze the factors that affect the quality of audits on Public Accountants and to determine the most dominant factors affect audit quality.The subject of this research is auditors who work in anaccountant public company in Jakarta Barat. This study uses data from questionnaires. Data collection using purposive sampling where there are certain criteria in sampling research. The analysis tool used is multiple regression analysis with consists of F test and t-test.The result of this research concludes that the variable of audit knowledge affects audit quality while work experience and gender do not affect audit quality. A person with more experience in a substantive field has more things stored in his memory and can develop a good understanding of events. If the auditor understands well the profession, then the auditor will be free to perform audit tasks properly.

Paper Citation

in Harvard Style

Karnawati Y., Sururi Afif A., Handayani S. and Jusuf. (2018). Effect of Audit Knowledge, Work Experience, and Gender on Audit Quality in Jakarta City.In Proceedings of the 1st International Conference on Recent Innovations - Volume 1: ICRI, ISBN 978-989-758-458-9, pages 519-524. DOI: 10.5220/0009951905190524

in Bibtex Style

@conference{icri18,
author={Yosevin Karnawati and Ahmad Sururi Afif and Sri Handayani and Jusuf},
title={Effect of Audit Knowledge, Work Experience, and Gender on Audit Quality in Jakarta City},
booktitle={Proceedings of the 1st International Conference on Recent Innovations - Volume 1: ICRI,},
year={2018},
pages={519-524},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009951905190524},
isbn={978-989-758-458-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st International Conference on Recent Innovations - Volume 1: ICRI,
TI - Effect of Audit Knowledge, Work Experience, and Gender on Audit Quality in Jakarta City
SN - 978-989-758-458-9
AU - Karnawati Y.
AU - Sururi Afif A.
AU - Handayani S.
AU - Jusuf.
PY - 2018
SP - 519
EP - 524
DO - 10.5220/0009951905190524