Wiwekananda, Ida Bagus and Nurdayadi, Nurdayadi (2015) The Effect of Competency, Independency, Integrity, Motivation, and Accountability Towards Audit Quality (Study Case of Public Accountant Outside “Big 4”). Bachelor thesis, Swiss German University.

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Abstract

In recent years, the economic are keep growing, which means relying more on crucial decision which is made by Board of Director. The source of the decision making is mostly from financial report that has been audited by the auditor(s). As for today, Audit is also playing an important role in accounting world and global economy. Audit process itself is very important because the result from it provide the guaranteed the financial statement that are free of material misstatement. Moreover, this research is expected to give which element of audit quality is the most important. The data will be gathered from questionnaire that responded by auditor from non big 4 Public Accountant Firm in Indonesia. The data is processed using SPSS As a result, from statistical result, Competency, Integrity and Accountability have positive and significant affect towards audit quality. Independency has negative affect & Motivation has positive but not significany affect towards audit quality.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Audit Quality; Independency; Competency; Integrity; Motivation; Accountability.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Atroridho Rizky
Date Deposited:	23 Nov 2020 03:53
Last Modified:	23 Nov 2020 03:53
URI:	http://repository.sgu.ac.id/id/eprint/1490

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