Home / Current Issue / Paper 1703898
Effect of Level of Education, Work Experience, and Auditor Professionalism on Audit Quality
Subject area: Management and Commerce · Area of research: Economics and Business
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
How to cite this paper
@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},
}