Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)

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The Effect of Competency, Independency, and Motivation of Auditor on Audit Quality (Empirical Study on Public Accounting Firms in Bali)

Authors
D. P. Suciwati, I. K. Suartika
Corresponding Author
D. P. Suciwati
Available Online 13 August 2020.
DOI
10.2991/assehr.k.200813.043How to use a DOI?
Keywords
competency, independency, motivation, audit quality
Abstract

Audit quality is the probability of an auditor in finding violation and reporting an error or fraud that occurs in the clients accounting system. This study examines the influence of auditor competence, auditor independence, and auditor motivation on audit quality at public accountant office in Bali partially and simultaneously. Data collection in this study using questionnaires with purposive sampling, so that obtained 40 research samples. Respondents in this study are auditors who work at Public Accounting Firm in Bali registered with Indonesian Institute of Certified Public Accountant (IAPI). This study used the analysis technique of multiple linear regression. The result of the research shows that auditor competence has positive and significant effect on audit quality, auditor independence has a positive and significant effect on audit quality, motivation of auditors has a positive and significant effect on audit quality, and simultaneously variables of auditor competence, auditor independence and auditor motivation have a significant effect on audit quality at public accountant office in Bali while adjusted R square is 65,1 % variation of audit quality is influenced by model formed by auditor competence, auditor independence, and auditor motivation.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
13 August 2020
ISBN
10.2991/assehr.k.200813.043
ISSN
2352-5398
DOI
10.2991/assehr.k.200813.043How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - D. P. Suciwati
AU  - I. K. Suartika
PY  - 2020
DA  - 2020/08/13
TI  - The Effect of Competency, Independency, and Motivation of Auditor on Audit Quality (Empirical Study on Public Accounting Firms in Bali)
BT  - Proceedings of the First International Conference on Applied Science and Technology (iCAST 2018)
PB  - Atlantis Press
SP  - 195
EP  - 199
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200813.043
DO  - 10.2991/assehr.k.200813.043
ID  - Suciwati2020
ER  -