The Factors Affecting Audit Quality
This study aims to extend and investigate the relationship between professionalism, implementation of professional ethics, and audit quality by proposing client acceptability as a mediating variable for filling the previous research gap. It is a quantitative method conducted at public accountant off...
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Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
2020-11-01
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Online Access: | https://journal.perbanas.ac.id/index.php/jebav/article/view/2137/pdf |
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doaj-5c8fdf876efd46e38cb5248446da628f2021-01-06T07:10:53ZengPusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)Journal of Economics, Business & Accountancy2087-37352088-785X2020-11-0123224325310.14414/jebav.v23i2.2137The Factors Affecting Audit QualityTigor Sitorus0Tonny Hendratono1Nesia Fransisca2Indonesian Police Science College, Jalan Tirtayasa Raya, Jakarta, IndonesiaAmbarrukmo Tourism Institute, Jalan Ahmad Yani, Yogyakarta, IndonesiaBunda Mulia University, Jalan Ancol Barat, Jakarta, IndonesiaThis study aims to extend and investigate the relationship between professionalism, implementation of professional ethics, and audit quality by proposing client acceptability as a mediating variable for filling the previous research gap. It is a quantitative method conducted at public accountant offices in Jakarta with 176 respondents from 41 offices. The data were analyzed using the Structural Equation Model. The model is good and the Confirmatory Factor Analysis proves to have a high loading. The results show that professionalism has an insignificant negative effect on audit quality, but it has a significant negative effect on client acceptability. The implementation of professional ethics has a significant positive effect on audit quality and client acceptability. The client acceptability has a significant positive effect on audit quality. The result proves that client acceptance mediates the effect of implementing professional ethics on audit quality. The implication of this study is to contribute to the public accounting firm in a low-risk client acceptance policy in providing information so that public accountants can avoid submitting misleading financial information.https://journal.perbanas.ac.id/index.php/jebav/article/view/2137/pdfprofessionalismethicsacceptabilityqualityauditclient |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Tigor Sitorus Tonny Hendratono Nesia Fransisca |
spellingShingle |
Tigor Sitorus Tonny Hendratono Nesia Fransisca The Factors Affecting Audit Quality Journal of Economics, Business & Accountancy professionalism ethics acceptability quality audit client |
author_facet |
Tigor Sitorus Tonny Hendratono Nesia Fransisca |
author_sort |
Tigor Sitorus |
title |
The Factors Affecting Audit Quality |
title_short |
The Factors Affecting Audit Quality |
title_full |
The Factors Affecting Audit Quality |
title_fullStr |
The Factors Affecting Audit Quality |
title_full_unstemmed |
The Factors Affecting Audit Quality |
title_sort |
factors affecting audit quality |
publisher |
Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) |
series |
Journal of Economics, Business & Accountancy |
issn |
2087-3735 2088-785X |
publishDate |
2020-11-01 |
description |
This study aims to extend and investigate the relationship between professionalism, implementation of professional ethics, and audit quality by proposing client acceptability as a mediating variable for filling the previous research gap. It is a quantitative method conducted at public accountant offices in Jakarta with 176 respondents from 41 offices. The data were analyzed using the Structural Equation Model. The model is good and the Confirmatory Factor Analysis proves to have a high loading. The results show that professionalism has an insignificant negative effect on audit quality, but it has a significant negative effect on client acceptability. The implementation of professional ethics has a significant positive effect on audit quality and client acceptability. The client acceptability has a significant positive effect on audit quality. The result proves that client acceptance mediates the effect of implementing professional ethics on audit quality. The implication of this study is to contribute to the public accounting firm in a low-risk client acceptance policy in providing information so that public accountants can avoid submitting misleading financial information. |
topic |
professionalism ethics acceptability quality audit client |
url |
https://journal.perbanas.ac.id/index.php/jebav/article/view/2137/pdf |
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