Analisis Dampak Karaktristik Personal, Pengalaman Audit, Dan Independensi Akuntan Publik Terhadap Penerapan Etika Akuntan Publik Dan Implikasinya Terhadap Kualitas Audit (Survei Terhadap Para Akuntan Publik Di Indonesia)

Amilin
Journal article Universitas Tarumanagara Journal of Accounting • 2012 Indonesia

Abstract

The purposes of this research are to analyze: (1) the impact of personal characteristics, audit experiences, and public accountant independency either in partially or simultaneously to application of public accountant ethics; and (2) the impact of personal characteristics, audit experiences, public accountant independency, and application of public accountant ethics either in partially or simultaneously to audit quality. This research done 261 Indonesian Public Accountant. Data collected through questionaires. The respondents of this research are partners, managers, and senior auditors (in-charge). The explanatory method used in this research with hypothesis tested by Structural Equation Modeling (SEM). The results of the study are as follows: (1) the personal characteristics, audit experiences, and public accountant independency influence to the application of public accountant ethics either in partially or simultaneously; and (2) the personal characteristics, audit experiences, public accountant independency, and the application of public accountant ethics influence to audit quality either in partially or simultaneously.

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Journal

Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more