Public Private Partnership Model in Improving Quality of Hospital Services

Utari, Woro; Wang, Li; Iswoyo, Andi

doi:10.9790/487x-1809033640

Cited by 1 publication

(1 citation statement)

References 4 publications

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“…In contrast, Public accountant professional skepticism behavior in improving audit quality: A path analysis by M.F. Arrozi Adhikara, Agung Mulyo Widodo external factors, such as situational pressures, challenges, or luck, also play a role (Utari et al, 2021). Internal behavior is perceived as within an individual's control, whereas external behavior is viewed as a response to external circumstances (Wahidahwati & Asyik, 2022;Kamil, 2015;Samuji et al, 2022).…”

Section: Attribution and Cognitive Dissonance Theorymentioning

confidence: 99%

Public accountant professional skepticism behavior in improving audit quality: A path analysis

Adhikara,

Widodo

2023

JEMA

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This study investigates the relationship between behavioral observation responses, namely accountability, due professional care, and professional skepticism, and their collective influence on audit quality within public accounting firms. By highlighting the mediating role of professional skepticism, our study offers a model that integrates cognitive dissonance theory with attribution theory, thereby advancing understanding in the field. Furthermore, this study employs a one-shot study approach with individual auditors as the unit of analysis. Data was collected through surveys administered to auditors working in public accounting firms registered with The Indonesian Institute of Certified Public Accountants in Jakarta. The sample comprised 123 auditors selected via Stratified Random Sampling. Path analysis using the AMOS program was employed for data analysis. The results indicate that when auditors feel a sense of accountability and exercise due professional care, they are more inclined to approach their work with heightened skepticism, positively influencing audit quality. This suggests that accountability and due professional care serve as catalysts for fostering a critical mindset among auditors. Consequently, the combined impact of these factors, along with professional skepticism, significantly contributes to enhancing audit quality, highlighting the interconnectedness of these elements in driving effective auditing practices.

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Section: Attribution and Cognitive Dissonance Theorymentioning

confidence: 99%