Determinant Factors on Audit Quality at the Inspectorate Office of South Sumatra Province
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 08
Abstract
The expected objective of this research is to examine empirical evidence regarding the influence of independence, integrity, editor ethics, experience, and audit time limits on audit quality at the Inspectorate Office of South Sumatra Province. The population in this study were all Civil Servants (PNS) as government internal control officers at the Inspectorate of South Sumatra Province, totaling 111 people, with sampling using saturated sampling so that all populations were sampled. The data analysis technique uses SEM PLS by testing the hypothesis by looking at the probability value and the t statistic. For the probability value, the p-value with an alpha of 5% is less than 0.05 and the t-table value for an alpha of 5% is 1.96. The results of the study show that the variables of independence, integrity, and auditor ethics have an effect on audit quality, while the variables of auditor experience and audit time limits have no effect on audit quality
Authors and Affiliations
Islamabad, Isni Andriana, Shelly F. Kartasari
Keywords
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- EP ID EP727331
- DOI 10.47191/jefms/v6-i8-61
- Views 72
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