Pengaruh Pengetahuan Audit, Akuntabilitas Dan Independensi Terhadap Kualitas Hasil Kerja Auditor (Studi Empiris pada Auditor BPK-RI Perwakilan Wilayah Sumbar)
Abstract: The aims of this
study are to examine the effect of (1)
audit knowledge on auditor’s work quality, (2) accountability on auditor’s work
quality, and (3) independence on auditor’s work quality. The population of this
study were the auditors who worked on the BPK representative of West Sumatra,
which are 46 auditors. Samples selection used total sampling method. Data of
study were primary data, that was collected using survey method by distributing
questionnaires to respondents (auditor). Statistical analysis used multiple regression analysis.
Results showed that: (1) audit knowledge had a positive effect on the
auditor’s work quality, (significance value 0.017 <α 0.05) which means that
H1 was accepted. (2) Accountability had a positive effect on the auditor’s work
quality, (significance value 0.023 <0.05) which means that H2 was accepted.
(3) Independence had a positive effect on the auditor’s work quality,
(significance value 0.000 <0.05) which means H3 was accepted.
This study was limited to the audit knowledge, accountability and
independence on auditor’s work quality. Further research should explore
additional variables which have strong
influence on auditor’s work quality. Future studies should also use
interviews method.
Penulis: Febri Riani
Kode Jurnal: jpakuntansidd130719
