PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR

نویسندگان

چکیده

This study aims to see how the influence of professional auditors on quality auditors. Reports that can be trusted with good audit reduce fears manipulation in financial statements presented a company and increase public confidence reliability reports have been audited by accountant. Findings research professionalism auditor agrees implemented. seen from acquisition % score 72.40%. Furthermore, findings about overall carried out. Then build credibility information reporting help users get useful information., this 75.11%. To is calculated using SPSS program, value correlation coefficient 0.538, means there relationship between quality. Correlation 0.538 are medium category (0.40 - 0.5999). Next, sig. = 0.02 less than 0.05 shows significant From table it found p. 0.000 below even though 0.538gives moderate effect but based statistical tests auditor's variable Keywords : Professional Auditor, Quality Auditor

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ژورنال

عنوان ژورنال: Jurakunman

سال: 2023

ISSN: ['2654-8216', '2086-681X']

DOI: https://doi.org/10.48042/jurakunman.v16i1.180