Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

The Model of Audit Knowledge, Professionalism, Accountability and Independence of the Quality of Auditor Work

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320925,
        author={Nikmatuniayah  Nikmatuniayah and Marliyati  Marliyati and Lilis  Mardiana and Jati  Handayani},
        title={The Model of Audit Knowledge, Professionalism, Accountability and Independence of the Quality of Auditor Work },
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={audit knowledge professional commitment accountability independence},
        doi={10.4108/eai.10-8-2022.2320925}
    }
    
  • Nikmatuniayah Nikmatuniayah
    Marliyati Marliyati
    Lilis Mardiana
    Jati Handayani
    Year: 2022
    The Model of Audit Knowledge, Professionalism, Accountability and Independence of the Quality of Auditor Work
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320925
Nikmatuniayah Nikmatuniayah1,*, Marliyati Marliyati1, Lilis Mardiana1, Jati Handayani1
  • 1: State Polytechnic of Semarang
*Contact email: nikmatuniayah@polines.ac.id

Abstract

This research aims to identify the model of audit knowledge, professionalism, accountability and independence of the quality of auditor work. The population of this research are auditors working in the public accounting firms (KAP) and in the Audit Board of Indonesia (BPK) Central Java representative office. There were 100 questionnaire sheets sent directly to the auditors working in KAP Semarang and BPK Central Java representative office. The questionnaires were sent and given for two months. To complete the data and discussion, a depth interview to the auditors who were randomly selected was conducted. In this case, the hypothesis testing was done using multiple regression to analyze the relationship between the dependent variable (quality of auditor work) and the independent variables (audit knowledge, professional commitment, accountability, and independence). The general form of the formula for multiple linear regression in this research is: Y = α + β1X1 + β2X2 + β3X3 + β4X4 + ε. The results of this research can prove the hypothesis, that the four independent variables (audit knowledge, professional commitment, accountability, and independence) have a significant positive influence on the quality of auditor work.