Influence of Independence, Due Professional Care and Accountability on Audit Quality on the Audit Board of The Republic of Indonesia Representative Province of South Sumatra

DOI

10.2991/assehr.k.220202.027How to use a DOI?

Keywords

Independence; due professional care; accountability and audit quality

Abstract

The goal of this study is to determine the impact of independence, appropriate professional care, and accountability on audit quality at the CPC of the Republic of Indonesia Representative of South Sumatra Province. A questionnaire given to BPK auditors was used to collect data for this investigation. Many of the 40 questionnaires provided are filled and comprehensive, and can be used as research data. The study’s findings include BPK auditors’ independence and Due Professional Care. Auditors from BPK have a good and considerable impact on audit quality, whereas accountability has no impact on audit quality. Simultaneous hypothesis testing reveal that BPK auditor independence, Due Professional Care, and auditor accountability are all important factors in the audit’s quality.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Fipiariny. S
AU  - Nurhayati Nurhayati
PY  - 2022
DA  - 2022/02/11
TI  - Influence of Independence, Due Professional Care and Accountability on Audit Quality on the Audit Board of The Republic of Indonesia Representative Province of South Sumatra
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 155
EP  - 162
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.027
DO  - 10.2991/assehr.k.220202.027
ID  - S2022
ER  -