Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan

Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan

Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error i...

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Main Authors: Gilbert Gilbert, Georgina Cynthia Monica, Yoana Fransisca, Wilsa Road Betterment Sitepu
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-12-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65219
id doaj-1767c32372614f149be2a99cad4c5c5a
record_format Article
spelling doaj-1767c32372614f149be2a99cad4c5c5a2021-01-20T13:25:15ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-12-0130123189319810.24843/EJA.2020.v30.i12.p1565219Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik MedanGilbert Gilbert0Georgina Cynthia Monica1Yoana Fransisca2Wilsa Road Betterment Sitepu3Fakultas Ekonomi Universitas Prima IndonesiaFakultas Ekonomi Universitas Prima IndonesiaFakultas Ekonomi Universitas Prima IndonesiaFakultas Ekonomi Universitas Prima IndonesiaAuditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality. Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65219
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Gilbert Gilbert
Georgina Cynthia Monica
Yoana Fransisca
Wilsa Road Betterment Sitepu
spellingShingle Gilbert Gilbert
Georgina Cynthia Monica
Yoana Fransisca
Wilsa Road Betterment Sitepu
Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
E-Jurnal Akuntansi
author_facet Gilbert Gilbert
Georgina Cynthia Monica
Yoana Fransisca
Wilsa Road Betterment Sitepu
author_sort Gilbert Gilbert
title Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
title_short Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
title_full Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
title_fullStr Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
title_full_unstemmed Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
title_sort due professional care, kompleksitas tugas, ukuran kantor akuntan publik, dan kualitas audit pada kantor akuntan publik medan
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-12-01
description Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality. Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/65219
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AT georginacynthiamonica dueprofessionalcarekompleksitastugasukurankantorakuntanpublikdankualitasauditpadakantorakuntanpublikmedan
AT yoanafransisca dueprofessionalcarekompleksitastugasukurankantorakuntanpublikdankualitasauditpadakantorakuntanpublikmedan
AT wilsaroadbettermentsitepu dueprofessionalcarekompleksitastugasukurankantorakuntanpublikdankualitasauditpadakantorakuntanpublikmedan
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