The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality

被引：8
|
作者：
Furiady, Olivia [1 ]
Kurnia, Ratnawati [2 ]
机构：
[1] Univ Multimedia Nusantara, Scientia Garden, Tangerang 15811, Indonesia
[2] Univ Multimedia Nusantara, Scientia Garden, Fac, Jl Blvd Gading Serpong, Tangerang 15811, Indonesia
来源：
2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷
关键词：
Audit Quality; Accountability; Competency; Motivation; Objectivity; Work Experiences;
D O I：
10.1016/j.sbspro.2015.11.042
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The purpose of this research was to examine the effect of working experience, competency, motivation, accountability, and objectivity towards audit quality for the auditors working at Public Accounting Firms in Jakarta and Tangerang. The results of this study showed that Competency, Accountability and Objectivity has significant effect towards audit quality. By improving the auditor's competency, auditors have deeper knowledge and give better judgment to achieve audit quality. Accountability will make the auditors give the best effort in doing the audit. Objectivity can help the auditors to be able to act fairly without being influenced by pressures of the other party. (C) 2015 The Authors. Published by Elsevier Ltd.
引用
收藏
页码：328 / 335
页数：8
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