Browsing by Author "Sanuri, Anwar"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    THE INFLUENCE OF AUDITOR INDUSTRY SPECIALIZATION, AND PERSONAL CHARACTERISTICS, ON AUDIT QUALITY
    (Solid State Technology Volume: 63 Issue: 4, 2020) Kusumah, R. Wedi Rusmawan; Sanuri, Anwar; Musadad, Anwar
    The main theme of this research is formulated as follows: "It is suspected that public accountants do not provide audit services with adequate audit quality, because they are carried out by public accountants who do not specialize in the client industry, and do not have good personal characteristics." Public accountants who work at a public accounting firm in Indonesia that are registered with the OJK are respondents in this study, namely partners. Structural Equation Modeling (SEM) Partial Least Square (PLS) is a hypothesis testing tool used with explanatory research methods. There is a relationship between auditor specialization in the client industry and personal characteristics. Specialization of auditors in the client industry affects audit quality as well as personal characteristics that affect audit quality. The specialization of auditors in the client industry and personal characteristics and audit quality at the Big Four Public Accounting Firm shows better conditions compared to the Non-Big Four Public Accounting Firm.