Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit

  • Ida Bagus Angga Mardika Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Wayan Suartana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The aims of the current study are to determine the effect of independence, work experience, organization commitment, and auditor’s motivation towards audit quality of the auditor in Inspectorate of Bali Province. The population of this study were all functional position auditor and all officials of local government affairs in Inspectorate of Bali Province and the sampling method was using saturated or census sample method. The numbers of samples used were 41 respondents. The data were collected by questionnaire measured by likert scale. The result of the current study shows that independence, work experience, organization commitment, and auditor’s motivation have a positive and significant impact towards audit quality in Inspectorate of Bali Province.


Keyword: Independence, work experience, organization commitment, auditor’s motivation, audit quality.

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Published
2019-06-10
How to Cite
MARDIKA, Ida Bagus Angga; SUARTANA, I Wayan. Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit. E-Jurnal Akuntansi, [S.l.], v. 27, n. 3, p. 2211 - 2238, june 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47696>. Date accessed: 05 dec. 2020. doi: https://doi.org/10.24843/EJA.2019.v27.i03.p21.
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