AN ANALYSIS OF FACTORS AFFECTING AUDIT QUALITY A Study on the Accounting Firm in Yogyakarta
Abstract
The objective of this research in general is to analyze the factors affecting the
audit quality of the Accounting Firms in Yogyakarta. The specific objective of this
research is to analyse the influence of competency, independency, accountability,
time budget pressure and due professional care on the audit quality of the accountans
work at the Accounting Firms in Yogyakarta. The research is located in Daerah
Istimewa Yogyakarta and conducted on September – October 2017. The population
of this research were the auditor staffs who work at the Accounting Firms in
Yogyakarta. There were 63 respondents as the sample of the research. This research
used non-probability and convenience sampling method. Questionnaire was used as
the research instrument to collect the data. The methods of data analysis in this
research consisted of descriptive statistics analysis and multiple linier regression
analysis. The result of the hypothesis testing showed that the competency,
independency, accountability, time budget pressure and due professional care had
significant influence on the audit quality of the Accounting Firms in Yogyakarta.
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