Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality

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

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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

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