Profesionalisme Auditor, Pengalaman Auditor, Pemahaman Good Governance, Dan Kualitas Audit

Abstract

The purpose of this research is to ditermine the influence of Professionalism, Experience, Understanding of Good Governance of Bengkulu Auditor to the audit quality in financial supervision. As the samples used in this study is the Inspectorate Offices of Bengkulu Province. While the data analysis was conducted on the data obtained from the questionnaires of 60 respondents who served as auditor.The data analysis results show that the Professionalism, Experience, and Good Governance have positive influence on auditing quality of auditor at Bengkulu Province Inspectorate.The research finding can be used as positive recomandation for input to further enhance of professionalism, experience and the good governance understanding in order to improve to be higher quality audit by auditor of Inspectorate of Bengkulu Province.

Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud

“…Profesionalisme sebagai tanggungjawab individu untuk berperilaku yang lebih baik dari sekedar mematuhi undang-undang dan peraturan masyarakat yang ada (Wahyuni et al, 2016). Profesionalisme itu sendiri adalah sebuah perilaku seseorang didalam melakukan pekerjaan yang menjunjung tinggi keahlian, kedisiplinan, tanggungjawab dari suatu profesi dengan berlandaskan sesuai dengan aturanaturan dan juga kode etik profesi sehingga terciptanya pekerjaan yang optimal.…”

The DETERMINANTS OF AUDIT QUALITY AT PUBLIC ACCOUNTANT FIRMS IN SEMARANG CITY

“…According to Wahyuni & Irwansyah (2016) states that independence is a behavior that is not easily influenced by any party. So it tends to reason that the meaning of independence is the attitude taken by the auditor in providing his perspective accompanied by a mentality that is not easily influenced, and does not favor one party with any tendency.…”

“…which of course will help the auditor detect, find errors in the financial statements which will improve the results of the audit quality itself. (Wahyuni & Irwansyah, 2016).…”