Work

The Effect of Gender Differences, Audit Fees, Audit Work Experience, and Independence on Audit Quality

Year: 2024

Type: article

Abstract: Public accountants (APs) are required to maintain Audit Quality (KA) to produce financial statements (LK) that meet predetermined standards. Therefore, this study aims to determine the influence of gender differences, audit fees, audit work experience, and auditor independence on financial statements. The study procedures were carried out using a survey method, and the sample population was selected with convenience sampling by taking the condition of public accountants who work at KAP in Bandar Lampung City. Data were obtained using a questionnaire and then processed with the SPSS program. The results showed that audit work experience and auditor independence had a significant influence on KA. However, gender differences and audit fees had no significant effect.

Source: FINANSIA Jurnal Akuntansi dan Perbankan Syariah

DOI: 10.32332/finansia.v7i2.9372

Authors: Fikri Rizki Utama, Maruful Islam

Institutions: Universitas Islam Negeri Jurai Siwo Lampung, International Islamic University Chittagong

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Gender equality

Open Access status: diamond

OpenAlex ID: W4405515173

FWCI:

Cites: 30

Cited by:

Related to: 10