PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI

PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI

Quality audits as adherence to professional standards and a contract for conducting the audit. Audit quality can only be produced by a process audit standards that have been defined. The quality audit based on previous research showing that performance is influenced by several factors. This study ai...

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Bibliographic Details
Main Authors: Ni Kadek Susi Adnyani, Made Yenni Latrini
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-01-01
Series:E-Jurnal Akuntansi
Subjects:
The Risk Of Error, Accountability, Due Professional Care, Quality Audit
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22320
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spelling doaj-8f870f2a4d1e46078a2be3f2602a90472020-11-25T00:45:26ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562017-01-0111714422320PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALINi Kadek Susi Adnyani0Made Yenni Latrini1Fakultas Ekonomi dan Bisnis Universitas UdayanaFakultas Ekonomi Dan Bisnis Universitas UdayanaQuality audits as adherence to professional standards and a contract for conducting the audit. Audit quality can only be produced by a process audit standards that have been defined. The quality audit based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of the risk of errors, accountability and due professional care to the quality of audits in public accounting in the province of Bali. This research was conducted on a public accounting firm in Bali in 2016. The number of samples taken 60 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression analysis. Based on the analysis, the risk of errors negative effect on audit quality. Accountability positive effect on audit quality. Due professional care positive effect on audit quality.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22320The Risk Of Error, Accountability, Due Professional Care, Quality Audit
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Ni Kadek Susi Adnyani
Made Yenni Latrini
spellingShingle Ni Kadek Susi Adnyani
Made Yenni Latrini
PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
E-Jurnal Akuntansi
The Risk Of Error, Accountability, Due Professional Care, Quality Audit
author_facet Ni Kadek Susi Adnyani
Made Yenni Latrini
author_sort Ni Kadek Susi Adnyani
title PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
title_short PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
title_full PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
title_fullStr PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
title_full_unstemmed PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
title_sort pengaruh risiko kesalahan ,akuntabilitas dan due professional care terhadap kualitas audit pada kantor akuntan publik di provinsi bali
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2017-01-01
description Quality audits as adherence to professional standards and a contract for conducting the audit. Audit quality can only be produced by a process audit standards that have been defined. The quality audit based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of the risk of errors, accountability and due professional care to the quality of audits in public accounting in the province of Bali. This research was conducted on a public accounting firm in Bali in 2016. The number of samples taken 60 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression analysis. Based on the analysis, the risk of errors negative effect on audit quality. Accountability positive effect on audit quality. Due professional care positive effect on audit quality.
topic The Risk Of Error, Accountability, Due Professional Care, Quality Audit
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22320
work_keys_str_mv AT nikadeksusiadnyani pengaruhrisikokesalahanakuntabilitasdandueprofessionalcareterhadapkualitasauditpadakantorakuntanpublikdiprovinsibali
AT madeyennilatrini pengaruhrisikokesalahanakuntabilitasdandueprofessionalcareterhadapkualitasauditpadakantorakuntanpublikdiprovinsibali
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