Impact of Good Corporate Governance and Auditor Characteristics on Audit Quality

DOI

10.2991/978-2-494069-49-7_158How to use a DOI?

Keywords

GCG Effectiveness; Auditor Characteristic; Audit Quality

Abstract

A quality audit is an audit conducted by a competent and independent auditor. Competent auditor means having accounting, auditing, and information technology knowledge. Independent auditor means feeling free from conflicts of interest with any related party. Apart from competence and independence, many factors that affect audit quality should explore. This study examines the effect of good corporate governance effectiveness and auditor quality on audit quality, with the auditor as respondents. The auditors were selected based on the purposive sampling method, with the criteria of working in a Public Accounting Firm registered in the IAPI Directory and residing within the territory of the Republic of Indonesia. The results confirmed that work experience, competence, integrity, objectivity, and professionalism positively affect audit quality. However, independence does not affect audit quality. Accountants, a profession that works based on stakeholder trust, require a competent, integrity, and impartial person who is full of ethical dilemmas in the process of his work. The low competence will significantly impact audit quality and the economy. The inability of auditors to maintain public trust by opportunistic actions, ignoring norms and morality has an impact on the credibility and legality of the accounting profession.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Murtanto
AU  - Hexana Sri Lastanti
AU  - Jorgie Jovancha Appy
PY  - 2022
DA  - 2022/12/29
TI  - Impact of Good Corporate Governance and Auditor Characteristics on Audit Quality
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 937
EP  - 941
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_158
DO  - 10.2991/978-2-494069-49-7_158
ID  - 2022
ER  -