Open AccessInfluence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality
Author(s) -
Annisa Rahmawati,
Dian Agustia,
Yustrida Bernawati
Publication year - 2019
Publication title -
akrual
Language(s) - English
Resource type - Journals
eISSN - 2502-6380
pISSN - 2085-9643
DOI - 10.26740/jaj.v11n1.p44-52
Subject(s) - financial statement , accounting , audit , accountability , competence (human resources) , quality audit , business , structural equation modeling , joint audit , internal audit , quality (philosophy) , psychology , statistics , political science , mathematics , social psychology , philosophy , epistemology , law
Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.