The Effect of Accountability, Competence, and Independence on Audit Quality

This study aims to analyze and examine the effect of accountability, competence, and independence styles on audit quality at public accounting firms in Makassar city. The data analysis used in this research is descriptive analysis and multiple regression, with a sample size of 34 respondents. The results showed that simultaneously and partially accountability, competence, and independence had a positive and significant effect on audit quality at public accounting firms in Makassar City.

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Publication Details

Journal
Advances in Managerial Auditing Research
Published
2024-08-30
DOI
https://doi.org/10.60079/amar.v2i3.319
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

The Effect of Accountability, Competence, and Independence on Audit Quality

Syarifah Dahlia Assegaff
1 links
Advances in Managerial Auditing Research
Corporate Governance and Financial Management
article

The Effect of Accountability, Competence, and Independence on Audit Quality

Syarifah Dahlia Assegaff
article en

Abstract

This study aims to analyze and examine the effect of accountability, competence, and independence styles on audit quality at public accounting firms in Makassar city. The data analysis used in this research is descriptive analysis and multiple regression, with a sample size of 34 respondents. The results showed that simultaneously and partially accountability, competence, and independence had a positive and significant effect on audit quality at public accounting firms in Makassar City.

Advances in Managerial Auditing ResearchVol. 2(3)
Universitas Muslim Indonesia (ID)
Openalex Percentile: Top 76%
Corporate Governance and Financial Management
DOIOpen Access PDFOpenAlex
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The Effect of Accountability, Competence, and Independence on Audit Quality — Syarifah Dahlia Assegaff · Advances in Managerial Auditing Research (2024) | TGRS Research Map | TGRS