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Pengaruh Akuntabilitas Dan Kompetensi Auditor/Pengawas Pemerintah Terhadap Kualias Audit

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 1 No. 1 (2022) · pp. 14–26

DOI
10.52062/.v1i1.1907
Published
2022-01-26
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

Auditors’ decision making is affected by their accountability in concluding their audit workingprocess that required highly competences which can be gained through their sufficient experiencesin the audit field. This research is aim to examine the influence of accountability and competence ofauditors/government supervisory on the quality of audit. As population in this research is 47 peopleof Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office ofJayapura City which involved in the examination as the Auditors/Supervisory of Government. A nonprobability sampling methodology is used based on the certain criteria (purposive sampling) fordistributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this researchindicate that the devotion in profession has a significant effect on the quality of audit, while socialobligation has a significant effect on the quality of audit. Similarly, the knowledge and workingexperiences have significant effects on the quality of an audit respectively

Collaboration network of the authors

40 authors · 110 co-authorship links · showing the 40 most connected

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  • Affiliation unknown
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  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown4
Siti RofingatunAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Yulens Frits BonaiAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Vania Annissa HolleAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Sria KogoyaAffiliation unknown1
Dian Junita DewiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Akuntabilitas Dan Kompetensi Auditor/Pengawas Pemerintah Terhadap Kualias Audit</dc:title>
	<dc:creator>Ohoimas, Endang Sri Rahayu</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Daat, Sylvia C</dc:creator>
	<dc:description xml:lang="en-US">Auditors’ decision making is affected by their accountability in concluding their audit workingprocess that required highly competences which can be gained through their sufficient experiencesin the audit field. This research is aim to examine the influence of accountability and competence ofauditors/government supervisory on the quality of audit. As population in this research is 47 peopleof Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office ofJayapura City which involved in the examination as the Auditors/Supervisory of Government. A nonprobability sampling methodology is used based on the certain criteria (purposive sampling) fordistributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this researchindicate that the devotion in profession has a significant effect on the quality of audit, while socialobligation has a significant effect on the quality of audit. Similarly, the knowledge and workingexperiences have significant effects on the quality of an audit respectively</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2022-01-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1907</dc:identifier>
	<dc:identifier>10.52062/.v1i1.1907</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 1 No. 1: Mei 2018; 14-26</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 1 No 1: Mei 2018; 14-26</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/1907/1456</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>