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Hypothesis Testing
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... study tests good corporate governance effectiveness and auditor quality on audit quality. The Simple Regression Analysis tests are present at Table 1. ...Similar publications
Manajemen risiko adalah sebuah proses yang dinamis untuk mengetahui dan menangani risiko yang berdampak pada tujuan perusahaan. Dengan itu, perusahaan perlu memelihara manajemen risiko agar tidak terjadi hal tidak baik yang muncul pada perusahaan. Informasi tentang manajemen risiko ini dengan tujuan menilai sejauh mana praktik Good Corporate Govern...
Citations
... To maintain audit quality, auditors must have sufficient competence and carry out appropriate audit procedures carefully. There is a link with previous researchers who revealed that auditor ability has a significant impact on audit quality (Murtanto et al., 2023); (Pinatik & Pinto et al., 2020); however, there are other studies that show that audit quality is not affected by auditor competence (A. A. C. . In addition to the necessary expertise, an auditor must also demonstrate a strong attitude of integrity. ...
This study aims to determine and analyze the effect of competence, integrity, independence, objectivity, on audit quality with risk-based audit moderation variables at the Kuningan Regency Inspectorate. This research is quantitative research. The data used is primary data with a data collection method in the form of a questionnaire. The research data was processed using the IBM SPSS Statistics 26 program with a sample of 53 respondents. The results showed that auditor competence had no significant effect on audit quality. Meanwhile, auditor integrity, auditor independence and auditor objectivity have a significant effect on audit quality. Risk-based audit moderation variables are unable to moderate auditor competence, auditor integrity, auditor independence and auditor objectivity on audit quality.