Effect of Level of Education, Work Experience, and Auditor Professionalism on Audit Quality

References

[1] Adha, B. R. (2016). Pengaruh Independensi Auditor, Profesionalisme Auditor, Etika Profesi Auditor, Akuntabilitas Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Surabaya. Skripsi Universitas Airlangga, Surabaya, 1–129.

[2] Agusti, R., & dan Pertiwi, N.P. (2013). Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik SeSumatera). Jurnal Akuntansi, 21 (03), 1-3.

[3] Baotham, Sumintorn. (2007). Effects of Professionalism o audit quality anda self image of CPA’s in Thailand. International Journal of Business Strategy, Source Volume: 7 Source Issues: 2.

[4] Christiawan, Y. J. (2002). Kompetensi Dan Independensi Akuntan Publik : Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi Dan Keuangan, 4(2), 79-92–92.

[5] Dharmawan, N. A. S. (2014). Pengaruh Tingkat Pendidikan Dan Pengalaman Pemeriksa Terhadap Kualitas Hasil Pemeriksaan (Studi Empiris Pada Kantor Inspektorat Kabupaten Klungkung dan Karangasem). Jurnal Ilmiah Akuntansi Dan Humanika, 4 (1), 1450–1470.

[6] futri, S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 8(1), 41–58.

[7] Herman. (2011). Pengaruh Penerapan Aturan Etika Terhadap Peningkatan Profesionalisme Akuntan Publik Pada Kantor Akuntan Publik Dipekanbaru. Jurnal Ekonomi Dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau, 10(2), 27–51.

[8] Hidayat, S. (2019). GENDER TERHADAP KUALITAS AUDIT DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI ( Studi Kasus pada Kantor Akuntan Publik di

[9] Yogyakarta ) SKRIPSI Disusun Oleh : Nama : Solahudin Hidayat FAKULTAS EKONOMI UNIVERSITAS ISLAM INDONESIA YOGYAKARTA.

[10] Jurnaedi, P. G., Musmini, L. S., & Atmadja, A. T. (2014). Pengaruh Tingkat Pendidikan Formal, Pengalaman Kerja, Tingkat Kualifikasi Profesi Dan Etika Profesi Terhadap Kualitas Audit (Studi kasus pada Inspektorat di Kabupaten Klungkung dan Kabupaten Gianyar) 1Putu. Universitas Pendidikan Ganesha, 2(1), 1–12

[11] Maulana, M. K. (2015). Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating. Jurnal Ilmiah.

[12] Napitupulu Bertha Elvy, F. H. (2020). AUDIT Bertha Elvy Napitupulu , Francisca Hermawan Abstrak. 4(2), 76–88.

[13] Sembiring, Andi Yahya. 2013. Pengaruh Pengalaman dan Akuntabilitas terhadap Kualitas Audit Internal Inspektorat Daerah Istimewa Yogyakarta. Skripsi. Yogyakarta: Universitas Atmajaya.

[14] Siddiqi, M. F. (2017). Pengaruh Tingkat Pendidikan, Kompetensi, Motivasi, FEE, 20 Volume Februari 2021Jurnal Prodi Akuntansi FEB UNAS Propfesionalisme dan Pengalaman Audit Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Malang). Skripsi UIN Maulana Malik Ibrahim, 1–83.

[15] Srimindarti, C. (2006). OPINI AUDIT DAN PERGANTIAN AUDITOR: KAJIAN BERDASARKAN RESIKO, KEMAMPUAN PERUSAHAAN DAN KINERJA AUDITOR. 5(1), 64–76.

[16] Suliswati, & Atmawinata, M. R. (2014). Pengaruh Profesionalisme dan Independensi Auditor Internal Terhadap Kualitas Audit: Studi pada Inspektorat Propinsi Jawa Barat, 190-210.

@article{1703898,
      author = {Khairul Saleh L Tobing, Asyari, Bella Destiyasari},
      title = {Effect of Level of Education, Work Experience, and Auditor Professionalism on Audit Quality},
      journal = {Iconic Research And Engineering Journals},
      year = {2022},
      volume = {6},
      number = {5},
      pages = {97-106},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1703898.pdf},
      abstract = {Public accountants are expected to have an obligation to carry out their professional services properly. The trust of the business community and investors is a reality in the existence and commitment of auditors to work professionally and transparently to provide information on company performance honestly and without pressure. The attitude of professionalism of an auditor will affect the quality of the audit. Capability in this case is identified with knowledge, experience, technical ability, technological ability, adaptability, and professionalism includes other factors such as transparency and responsibility in fulfilling the trust that the public has placed in it.  The research method by presenting a linear regression model by measuring audit quality to auditors in private sector companies with t test  and F test  statistic by SPSS application. Hypothesis testing was carried out using descriptive statistical tests to explain the overall picture of the sample.  the result that the level of education influence on audit quality, work experience positive significant influence on audit quality and attitude of auditor significant influence on audit quality.},
      keywords = {the level of education, work experience, attitude of professionalism,  audit quality},
      month = {November},
  }