Open AccessAnalysis Of Factors Affecting the Quality of Audit Results at the Bengkulu Province Inspectorate Office
Author(s) -
Seftya Dwi Shinta
Publication year - 2022
Publication title -
jurnal ekonomi, manajemen, akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2798-0502
pISSN - 2798-0499
DOI - 10.53697/emak.v3i1.427
Subject(s) - nonprobability sampling , audit , objectivity (philosophy) , accounting , business , quality audit , sampling (signal processing) , quality (philosophy) , psychology , medicine , environmental health , engineering , philosophy , epistemology , filter (signal processing) , electrical engineering , population
The data used was primary data with auditors working in the provincial and municipal inspectorates in Bengkulu as the respondents. The sampling technique used the purposive sampling method with 30 respondents. The results showed that objectivity, integrity, work experience, competency, and ethics of auditor’s positively and significantly influenced the quality of audit results. While the variables of independency negative and significantly influenced the quality of audit results.