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IJSTR >> Volume 6 - Issue 7, July 2017 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Factor Analysis Affecting The Audit Quality (Study On Inspectorate In Riau Province)

[Full Text]

 

AUTHOR(S)

Nur Azlina, Rusli, Hariadi

 

KEYWORDS

Quality Audit, Integrity, Objectivity, Work Experience, Knowledge of Local Financial Management and Motivation

 

ABSTRACT

This study aims to determine (1) the influence of integrity on audit quality, (2) the influence of objectivity on audit quality, (3) the effect of work experience on audit quality, (4) the influence of knowledge on financial management on audit quality, and (5) Motivation to audit quality. The sample of this study is the auditor who works in inspectorate in Riau Province, precisely in Inspectorate of Bengkalis, Siak, Pelalawan, Kuantan Singingi, and Pekanbaru City. Data were analyzed by using multiple regression method using SPSS version 21. The data used is primary data by using questionnaire. The analytical technique used to perform the hypothesis is random sampling. The results showed that integrity, work experience, knowledge of local financial management and motivation had no effect on audit quality while objectivity had an effect on audit quality. Adjusted R Square of 0.626. This shows that the quality of audit on Inspectorate in Riau Province can be influenced by factors studied by 62.6% and 37.4% influenced by factors not observed in this study.

 

REFERENCES

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