THE INFLUENCE OF AUDITOR'S PROFESSIONALISM TOWARD AUDIT QUALITY (Survey of Auditors at the Public Accounting Firm in Bandung)

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Date
2020
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Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 3
Abstract
This research aims to examine the influence of auditor’s professionalism toward audit quality. This research uses quantitative research methods with the object of this research is the auditor at the Public Accountant Firm in Bandung. The sampling technique used in the research is the cluster technique. Based on the results of the research that 𝑡count 2.201 is greater than 𝑡table 2.001 and a significance of 0.032 which is smaller than 0.05. This means that H0 is rejected, thus H1 is accepted, meaning that the auditor’s professionalism variable has an influence on audit quality.
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Keywords
Audit Quality, Auditor, Auditor’s Professionalism, Bandung, Public Accountant Firm
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