Browsing by Author "Turnip, Artamita Caroline"
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- ItemTHE INFLUENCE OF PERSONAL CHARACTERISTICS AND PUBLIC ACCOUNTANT INDEPENDENCE ON AUDIT QUALITY AND THE IMPLICATION TO AUDITEE TRUST(Solid State Technology Volume: 63 Issue: 4, 2020) Kusumah, R. Wedi Rusmawan; Gultom, Herlinawati; Turnip, Artamita CarolineThe inadequate quality of the audit provided by an auditor will result in a decrease in the auditee's level of trust in the services provided by the public accountant. The decreased audit quality is thought to be caused by auditors who do not have good personal characteristics and auditors who are not independent in carrying out their duties. The hypothesis testing tool used in this research is Structural Equation Modeling (SEM) Partial Least Square (PLS). This study shows that auditors who have good personal characteristics and carry out their assignments properly affect the improvement of audit quality. With the increase in audit quality, it will also increase the level of auditee trust in the services provided by public accountants. This research also shows that the personal characteristics, auditor independence, and audit quality in the Big Four Public Accounting Firm is better than the Non-Big Four.