The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality

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• 作者：Olivia Furiady^a ; Ratnawati Kurnia^b ; ^{ratna@umn.ac.id" class="auth_mail" title="E-mail the corresponding author}
• 关键词：Audit Quality ; Accountability ; Competency ; Motivation ; Objectivity ; Work Experiences
• 刊名：Procedia - Social and Behavioral Sciences
• 出版年：2015
• 出版时间：25 November 2015
• 年：2015
• 卷：211
• 期：Complete
• 页码：328-335
• 全文大小：275 K

文摘

The purpose of this research was to examine the effect of working experience, competency, motivation, accountability, and objectivity towards audit quality for the auditors working at Public Accounting Firms in Jakarta and Tangerang. The results of this study showed that Competency, Accountability and Objectivity has significant effect towards audit quality. By improving the auditor's competency, auditors have deeper knowledge and give better judgment to achieve audit quality. Accountability will make the auditors give the best effort in doing the audit. Objectivity can help the auditors to be able to act fairly without being influenced by pressures of the other party.