Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia

Research Article

The Effect of Honesty (Integrity) Auditors, Genders and Education Levels on Audit Quality

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  • @INPROCEEDINGS{10.4108/eai.25-10-2019.2295359,
        author={St.  Ramlah and Badriah  Sappewali and Ishak  Ishak and Erika  Dwiyanti and Grace T Pontoh},
        title={The Effect of Honesty (Integrity) Auditors, Genders and Education Levels on Audit Quality},
        proceedings={Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia},
        publisher={EAI},
        proceedings_a={ICAME},
        year={2020},
        month={6},
        keywords={auditor integrity gender education level audit quality},
        doi={10.4108/eai.25-10-2019.2295359}
    }
    
  • St. Ramlah
    Badriah Sappewali
    Ishak Ishak
    Erika Dwiyanti
    Grace T Pontoh
    Year: 2020
    The Effect of Honesty (Integrity) Auditors, Genders and Education Levels on Audit Quality
    ICAME
    EAI
    DOI: 10.4108/eai.25-10-2019.2295359
St. Ramlah1,*, Badriah Sappewali2, Ishak Ishak3, Erika Dwiyanti1, Grace T Pontoh4
  • 1: STIE Tri Dharma Nusantara Makassar
  • 2: STIE Muhammadiyah Tanjung Redeb
  • 3: STIE Bongaya Makassar
  • 4: Universitas Hasanuddin
*Contact email: ramlah74putri@yahoo.com

Abstract

The purpose of this research is to find out the integrity quality of the Auditors, the quality of gender, and the quality of the education level on each auditor. The study uses primary data obtained from questionnaires and measurements using a Likert scale. The purposive sampling technique is used to get sampling. The auditors worked at the Inspectorate office on the Selayar islands are 37 of them as the sample on this subject. The test of multiple linear regressions is used on data analysis techniques. This research shows that: (1) There is a significant relationship between the Honesty (Integrity) of the Auditors towards the audit quality, (2) There is a significant relationship between Gender on the audit quality, and (3) There is a significant relationship between the education level of audit quality.