Determinant of Quality Audit in Sustainable Development Goals

Almatius Setya Marsudi

2019

Abstract

The inclusive role of the auditor towards Sustainable Development Goals, encouraging public accounting offices to improve their audit performance by improving the quality of audits. This study is aimed at explaining the determinant of audit quality in the Indonesian context. We hypothesize that the influence of the work experience, auditor ethics, audit tenure, and time budget pressure impact to the audit quality produced by auditors that work in the Public Accountant Firms. The research used questionnaires to collect data with a total sample of 102 respondents. This study uses a quantitative approach and using multiple linear regression analysis. The result of testing the hypothesis stated that work experience, auditor ethics, and audit tenure variables partially influence the quality of the audit. Finally, our results contribute to the regulatory agencies that must make strict rules to ensure auditor compliance on audit tenure, and code of ethics, so that SNP Finance failures cases do not occur in Indonesia.

Paper Citation

in Harvard Style

Marsudi A. (2019). Determinant of Quality Audit in Sustainable Development Goals.In Proceedings of the 2nd International Conference on Inclusive Business in the Changing World - Volume 1: ICIB, ISBN 978-989-758-408-4, pages 584-589. DOI: 10.5220/0008434005840589

in Bibtex Style

@conference{icib19,
author={Almatius Setya Marsudi},
title={Determinant of Quality Audit in Sustainable Development Goals},
booktitle={Proceedings of the 2nd International Conference on Inclusive Business in the Changing World - Volume 1: ICIB,},
year={2019},
pages={584-589},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008434005840589},
isbn={978-989-758-408-4},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Inclusive Business in the Changing World - Volume 1: ICIB,
TI - Determinant of Quality Audit in Sustainable Development Goals
SN - 978-989-758-408-4
AU - Marsudi A.
PY - 2019
SP - 584
EP - 589
DO - 10.5220/0008434005840589