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引用次数: 7
摘要
本研究旨在探讨审计师能力、审计师经验和审计师动机对审计质量的影响。本研究的样本为147名受访者，采用抽样技术，采用有目的的抽样方法，根据研究需要确定标准，以省、省、自治区的高级审计员为受访者。数据是通过向各自的受访者分发调查问卷来收集的。分析方法为多元回归分析。本研究的数据使用SPSS 23 (Statistical Product and Service Solution)软件进行处理。研究结果表明，审计师能力对审计质量有显著的正向影响，审计师经验对审计质量有显著的正向影响，审计师动机对审计质量有显著的正向影响
Pengaruh Kompetensi Auditor, Pengalaman Auditor Dan Motivasi Auditor Terhadap Kualitas Audit (Studi Empiris Pada Auditor di Inspektorat Provinsi Banten)
This study aims to examine the effect of auditor competence, auditor experience and auditor motivation of audit quality. The sample in this research is 147 respondents with sampling technique using purposive sampling method that determines criteria according to the research needed with senior auditor in inspektorat provinsi banten area as respondents. The data are collected by distributing questionnaires to the respective respondents. The method of analysis is multiple regression analysis. The data in this research is processed by using software SPSS version 23 (Statistical Product and Service Solution). The results of this research reveals that auditor competence has significantly positive effect on audit quality, auditor experience has significanly positive effect on audit quality and auditor motivation has significantly positive effect on audit quality
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