Influence of Auditor Attributes on Performance in Medan Public Accounting Firms

Adzani, Kamilla Ganing (2024) Influence of Auditor Attributes on Performance in Medan Public Accounting Firms. Jurnal Riset Akuntansi dan Keuangan.

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Abstract

This study aims to analyze the factors influencing audit quality in Public Accounting Firms (KAP) in Medan, with a deep focus on auditor professionalism, integrity, work experience, and independence. Using a questionnaire-based method involving a sample of 30 respondents, the research evaluates the direct impact of each of these factors on audit performance. The findings convincingly demonstrate that professionalism, integrity, work experience, and independence significantly affect audit quality individually, collectively explaining approximately 55.5% of the variance in audit performance. In conclusion, this study provides a deeper understanding of the crucial role of auditor attributes in enhancing audit quality in KAPs in Medan. These findings hold significant implications for practitioners, regulators, and stakeholders, offering a solid foundation for improving audit standards and financial reporting integrity, thus reinforcing public trust in the accounting industry

Jenis Item:	Artikel
Subjects:	300 Social sciences > 330 Economics > 332 Financial economics
Divisions:	Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Pengguna yang mendeposit:	Mrs Siti Masitah
Date Deposited:	24 Jan 2025 06:47
Last Modified:	24 Jan 2025 06:47
URI:	http://repository.uinsu.ac.id/id/eprint/24016

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