Padri Achyarsyah, - (2015) Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality. Research Journal of Finance and Accounting, 6 (14). pp. 52-66. ISSN 2222-2847
|
Text
6. Padri Achyarsyah.pdf Download (299kB) | Preview |
Abstract
The purpose of this study is to demonstrate empirically through testing that there are significant organizational commitment of public accounting firm and implementation of an independent audit of financial statements impact on the audit quality. This research is motivated by a phenomenon found yet fully qualified audit, as well as organizational commitment of public accounting firm and Implementation of an Independent Audit of the financial statements are still not fully implemented optimally. The method used in this research is explanatory research. Research analysis unit is Public Accounting Firm (KAP). This study uses Multiple Regression Analysis. The results showed that: (1) organizational commitment of public accounting firm and significant positive effect in the implementation of an independent audit of the financial statements, (2) organizational commitment of public accounting firm and significant positive effect on audit quality, (3) implementation of an independent audit of the financial statements and significant positive effect on audit quality, (4) organizational commitment of public accounting firm and the implementation of an independent audit of the financial statements and significant positive effect on audit quality. Keywords: Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Artikel > Ekonomi |
| Depositing User: | BPSI Unas |
| Date Deposited: | 20 Aug 2017 00:42 |
| Last Modified: | 20 Aug 2017 00:42 |
| URI: | http://repository.unas.ac.id/id/eprint/52 |
Actions (login required)
 |
View Item |
