Pengaruh Akuntabilitas Dan Kompetensi Auditor/Pengawas Pemerintah Terhadap Kualias Audit
DOI:
https://doi.org/10.52062/.v1i1.1907Abstract
Auditors’ decision making is affected by their accountability in concluding their audit workingprocess that required highly competences which can be gained through their sufficient experiences
in the audit field. This research is aim to examine the influence of accountability and competence of
auditors/government supervisory on the quality of audit. As population in this research is 47 people
of Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office of
Jayapura City which involved in the examination as the Auditors/Supervisory of Government. A nonprobability sampling methodology is used based on the certain criteria (purposive sampling) for
distributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this research
indicate that the devotion in profession has a significant effect on the quality of audit, while social
obligation has a significant effect on the quality of audit. Similarly, the knowledge and working
experiences have significant effects on the quality of an audit respectively
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