Authors:
Habiburrochman
and
Juanita Manifesti
Affiliation:
Airlangga University, Indonesia
Keyword(s):
Audit Quality,
Meta-Analysis,
Determinants of Audit Quality
Abstract:
This research aims to investigate the determinants of audit quality by using ten years of data from published and unpublished journals in Indonesia. The purpose of this research is to examine the effect of competency, independence, time budget pressure, professionalism, experience, professional skepticism, motivation, ethics, accountability, due professional care, audit complexity, objectivity, integrity, audit fee, and audit tenure on audit quality. This research applied a meta-analysis technique from a sample of 67 articles published from 2007–2016 for the purpose of accumulating and integrating various studies. This research finds that competence, independence, professionalism, experience, professional skepticism, motivation, ethics, accountability, due professional care, objectivity, integrity, audit fee, and audit tenure are significantly associated with audit quality, while time budget pressure and audit complexity are not significantly associated with audit quality. Thus, 13 v
ariables are found to be robust test determinants of audit quality. An integrated study of this type has never been conducted before in the audit quality research field.
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