THE EFFECT OF COMPETENCE, INDEPENDENCE AND WORKLOAD ON AUDIT QUALITY

  • Didit Darmawan
  • Ella Anastaysa Sinambela
  • Nur Ika Mauliyah
https://doi.org/10.35457/jares.v1i2.414
Abstract views: 1305 , PDF downloads: 965

Abstract

One indicator of quality actions in management and company is the assessment of financial reports through audit actions. In every audit action is always expected to give qualified results based on the conclusions and opinions objectively. The auditor becomes the prominant determinant of how the results of an audit action can be answerable. The competency, independency and workload become a causal variable of an auditor behavior ’s perspective on audit quality. The purpose of this study is analyzing and determining the effect of partial and simultaneous competency, independency, and workload on audit quality and knowing which independent variables which have a significant effect on audit quality. The study involved 66 respondents. Then the collected data is analyzed by multiple regression and using SPSS which has been tested by validity, reliability test, and classical assumption test. The results of this study proves that there is a positive and significant influence partially and simutaneously from a competency variable, independency and workload on audit quality. The independency becomes a dominant variable which influence audit quality.

Keywords: audit quality; competency; independency; workload.

Received: 10 August, 2017; Accepter: 10 September, 2017

Downloads

Download data is not yet available.

PlumX Metrics

Published
2016-09-10
How to Cite
Darmawan, D., Sinambela, E. A., & Mauliyah, N. I. (2016). THE EFFECT OF COMPETENCE, INDEPENDENCE AND WORKLOAD ON AUDIT QUALITY. JARES (Journal of Academic Research and Sciences), 1(2), 5. https://doi.org/10.35457/jares.v1i2.414
Issue
Vol. 1 No. 2 (2016): September 2016
Section
Articles

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. Author grant the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License