Audit Quality Of Public Accountant Firm In East Jakarta At Pandemic

Budiandru, Budiandru (2021) Audit Quality Of Public Accountant Firm In East Jakarta At Pandemic. JURNAL AKUNTANSI ”Kajian Ilmiah Akuntansi”, 9 (1).

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Abstract

The public accounting profession is responsible for improving the reliability of the company's financial statements so that the public can obtain reliable financial information as a basis for decision-making. The pandemic affected most of the business processes carried out by public accounting firms, so internal management had to reconsider the assignment of auditors during a pandemic situation. This study analyzes independence, competence, and audit risk on audit quality. Respondents in this study were auditors who worked at a Public Accounting Firm in East Jakarta. The number of auditors who became the sample of this study was 250 respondents from public accounting firm auditors who were taken at the end of 2020. The method used in this study was multiple linear regression analysis with SPSS software. The results of the study found that competence had a significant effect on audit quality during the pandemic. Auditors need to add additional knowledge by participating in professional training and courses so that their competence will continue to develop, especially during a pandemic.

Item Type:	Article
Subjects:	H Social Sciences > HC Economic History and Conditions
Depositing User:	Dr Budiandru Budiandru
Date Deposited:	26 Aug 2022 03:36
Last Modified:	26 Aug 2022 03:36
URI:	http://repository.uhamka.ac.id/id/eprint/16839

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