The Effect of Independence, Professionalism, Competency and Auditor’s Experience on the Quality of Audit Report (Empirical Study at BPK Perwakilan Provinsi Sulawesi Utara)
Main Article Content
Abstract
This study aims to determine the effect of independence, professionalism, competency and auditor’s experience on the quality of audit report. This study using a survey with census method using questionnaires distributed to all auditors in BPK Perwakilan Provinsi Sulawesi Utara. There were 138 questionnaires distributed around June until July 2023, but only 125 questionnaires returned so that response rate was 90,58%. The research model used is the multiple linear regression. The results show that professionalism, competency and auditor’s experience have a positive and significant effect on the quality of audit report, while independence has no significant effect. The implication of these findings show that the increase of professionalism, competency and auditor’s experience improve the quality of audit report. Coefficient of determination shows that independence, professionalism, competency and auditor’s experience simultaneously influence the dependent variable (the quality of audit report) by 68,50%, while the remaining 31,5% is influenced by other factors.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.