Research Article
Discourses of Determinants Factor in Audit Quality
@INPROCEEDINGS{10.4108/eai.26-3-2019.2290776, author={Erik Nugraha and Lucky Nugroho and Audita Setiawan}, title={Discourses of Determinants Factor in Audit Quality}, proceedings={Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ACEBISS}, year={2020}, month={2}, keywords={audit evidence the code of ethics enforcement audit quality}, doi={10.4108/eai.26-3-2019.2290776} }- Erik Nugraha
Lucky Nugroho
Audita Setiawan
Year: 2020
Discourses of Determinants Factor in Audit Quality
ACEBISS
EAI
DOI: 10.4108/eai.26-3-2019.2290776
Abstract
Rapid business competition causes companies to improve the quality of products and services produced. In addition to improving the quality of its output, companies also need the services of a reliable auditor to examine financial statements so that they can be trusted with fairness. However, there is a phenomenon that the Public Accountant has not fully obtained sufficient and appropriate audit evidence and has not fully complied with the professional code of ethics in accepting and carrying out audit engagements. The purpose of this study is to find empirical evidence about the effect of audit evidence and enforcement of the code of ethics on audit quality, and to know the impact simultaneously, as well as partially. The research sample was taken using a purposive sampling technique that is as many as 54 public accountants in the city of Bandung, West Java-Indonesia. The statistical method used to test the hypothesis is multiple regression. The results of this study by using the test of the coefficient of determination obtained the value of the coefficient of determination or R-square of 23.8%, which shows the variable that the audit evidence and ethics code enforcement variables simultaneously influence the audit quality variable. Furthermore, a partial test of audit evidence has a significant positive effect on audit quality, but the enforcement of a code of ethics does not affect audit quality.
