THE INFLUENCE OF PERSONAL CHARACTERISTICS AND PUBLIC ACCOUNTANT INDEPENDENCE ON AUDIT QUALITY AND THE IMPLICATION TO AUDITEE TRUST

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dc.contributor.authorKusumah, R. Wedi Rusmawan
dc.contributor.authorGultom, Herlinawati
dc.contributor.authorTurnip, Artamita Caroline
dc.date.accessioned2021-02-06T09:58:19Z
dc.date.available2021-02-06T09:58:19Z
dc.date.issued2020
dc.description.abstractThe 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.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12140
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 4en_US
dc.subjectThe personal characteristicsen_US
dc.subjectthe public accountant Independenceen_US
dc.subjectthe audit qualityen_US
dc.subjectthe auditeeā€™s trust levelen_US
dc.titleTHE INFLUENCE OF PERSONAL CHARACTERISTICS AND PUBLIC ACCOUNTANT INDEPENDENCE ON AUDIT QUALITY AND THE IMPLICATION TO AUDITEE TRUSTen_US
dc.typeArticleen_US
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