文章基本信息

标题：Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit
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作者：Made Cahyadi Wiranata Kusuma ; I Gst Ayu Eka Damayanthi
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2020
卷号：30
期号：9
页码：2403-2416
DOI：10.24843/EJA.2020.v30.i09.p18
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the policies that can be taken is by auditing the financial statements by the auditor. This study aims to determine the effect of work experience, competence, and auditor integrity on the audit quality. The object of the research is the quality of the audit results in KAP in Bali. The sampling technique was purposive sampling, namely the technique of determining samples with certain considerations. The sample was 65 auditors with 42 statements. Based on the results of the analysis, Work Experience has a negative influence on the Audit Quality, Competence has a positive influence on the Audit Quality, and auditor Integrity has a positive influence on the Audit Quality.
关键词：Pengalaman Kerja; Kompetensi; dan Integritas Auditor.