审计质量的知识、能力和完整性的影响(泗水公共会计办公室的案例研究)

Costing Pub Date : 2023-08-17 DOI:10.31539/costing.v7i1.6549
Fadia Insyira, Sri Trisnaningsih
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引用次数: 0

摘要

本研究的目的是考察审计师的知识、能力和诚信对泗水会计师事务所审计质量的影响。这项研究是定量的。这项研究涉及泗水一家会计师事务所的审计师。共有54名审计人员成为调查对象。数据来源为直接发放问卷的一手数据。在本研究中,抽样技术采用概率抽样。多元线性回归分析成为在SPSS 25程序的帮助下使用的分析技术。结果表明:a)知识为0.004,表示<0.05;B)能力为0.000,表示<0.05;C)完整性显示符号0.398,这意味着>0.05. 综上所述,知识和胜任力对审计质量具有显著的正向影响,诚信对审计质量具有不显著的负向影响。 关键词:诚信,审计质量,胜任力,知识
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Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya)
The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality. Keywords: Integrity, Audit Quality, Competence, Knowledge
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