Pengaruh Pengetahuan Audit dan Pengalaman Audit Terhadap Kualitas Audit pada Inspektorat Provinsi Gorontalo

This research aims to determine the influence of audit knowledge and audit experience on audit quality at the Gorontalo Province Inspectorate. The data used in this research is primary data sourced from 53 Gorontalo Province Inspectorate Respondents. This research uses Structur Equation Modeling Partial Least Square (SEM-PLS) analysis. The results of this research show that 1). Audit Knowledge has a positive and insignificant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Knowledge cannot improve Audit Quality. This cannot be explained in real terms. 2). Audit experience has a positive and significant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Experience can improve Audit Quality. This can be explained in real terms.

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Publication Details

Journal
Economic Reviews Journal
Published
2024-09-02
DOI
https://doi.org/10.56709/mrj.v3i3.354
Primary Topic
Economic Growth and Fiscal Policies
Type
article
Field-Weighted Citation Impact
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article

Pengaruh Pengetahuan Audit dan Pengalaman Audit Terhadap Kualitas Audit pada Inspektorat Provinsi Gorontalo

Virginia, Mattoasi, Gaffar
1 links
Economic Reviews Journal
Economic Growth and Fiscal Policies
article

Pengaruh Pengetahuan Audit dan Pengalaman Audit Terhadap Kualitas Audit pada Inspektorat Provinsi Gorontalo

Virginia, Mattoasi, Gaffar
article en

Abstract

This research aims to determine the influence of audit knowledge and audit experience on audit quality at the Gorontalo Province Inspectorate. The data used in this research is primary data sourced from 53 Gorontalo Province Inspectorate Respondents. This research uses Structur Equation Modeling Partial Least Square (SEM-PLS) analysis. The results of this research show that 1). Audit Knowledge has a positive and insignificant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Knowledge cannot improve Audit Quality. This cannot be explained in real terms. 2). Audit experience has a positive and significant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Experience can improve Audit Quality. This can be explained in real terms.

Economic Reviews JournalVol. 3(3)
State University of Gorontalo (ID)
Openalex Percentile: Top 82%
Economic Growth and Fiscal Policies
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