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

Year: 2024

Type: article

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.

Source: Economic Reviews Journal

DOI: 10.56709/mrj.v3i3.354

Authors: Virginia, Gaffar, Mattoasi

Institution: State University of Gorontalo

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: diamond

OpenAlex ID: W4402117182

FWCI:

Cites: 12

Cited by:

Related to: 10