Pengaruh Faktor Lingkungan Pada Penentuan Materi Kesalahan Dalam Audit Laporan

Authors

  • Ahmad Jarot Universitas Islam Negeri Raden Intan Lampung
  • Cris Kuntadi Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.59059/jupiekes.v2i2.1247

Keywords:

Environment, Audit, Material Determinants

Abstract

The purpose in this study was to determine the effect of environmental factors on the determination of error material in the audit of financial statements. Ind facto environment is accountability, independent auditors, experience, auditory performance and auditory professionalism in determining the quality of the audit. The approach used is Quantitative by using multiple linear regression analysis. The results showed that Value from R Square in the study was 0.616 (61.6%) meaning that there were still 38.4% of factors (variable) that could affect the quality of the audit. For this reason, researchers can further add to the use of other variables other than the four variables that have been used in this study, such as leadership styles, auditor competence competencies, and time pressure budget.

References

Abdelmoula, L. (2020). Impact of auditor’s competence, independence and reputation on the joint audit quality: The Tunisian context. Academy of Accounting and Financial Studies Journal, 24(3), 1-12. Retrieved from https://www.researchgate.net/publication/343988165

Abdulwahab Alzeaideen, K., & Al-Rawash, S. Z. (2018). The effect of ownership structure and corporate debt on audit quality: Evidence from Jordan. International Journal of Economics and Financial Issues, 8(3), 51-58. Retrieved from https://www.econjournals.com/

Adang, F. (2019). Pengaruh independensi, kompetensi, pengalaman, dan akuntabilitas auditor terhadap kualitas jasa audit (Studi empiris pada KAP di Jakarta). Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(2), 322-336. https://doi.org/10.24912/jmieb.v2i2.1050

Al-Hajaya, K. (2019). The impact of audit committee effectiveness on audit quality: Evidence from the Middle East. International Review of Management and Marketing, 9(5), 1-8. https://doi.org/10.32479/irmm.8341

Ariestanti, N. L. D., & Latrini, M. Y. (2019). Pengaruh kompleksitas tugas, tekanan anggaran waktu dan pengalaman auditor terhadap kualitas audit. E-Jurnal Akuntansi, 27(2), 1231-1262. https://doi.org/10.24843/eja.2019.v27.i02.p15

Published

2024-05-24

How to Cite

Ahmad Jarot, & Cris Kuntadi. (2024). Pengaruh Faktor Lingkungan Pada Penentuan Materi Kesalahan Dalam Audit Laporan. Jurnal Penelitian Ilmu Ekonomi Dan Keuangan Syariah, 2(2), 234–247. https://doi.org/10.59059/jupiekes.v2i2.1247

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