Investigating Determinant Factors Triggering Audit Quality Performance The Insights Cultivated from Indonesia Auditors
DOI:
https://doi.org/10.33603/jka.v10i1.10953Keywords:
Personal ethical behavior, Auditor professionalism, Auditor competence, Cognitive factor, Fraud-related conditions, Audit quality performanceAbstract
Purpose: Present study is aim at investigating the antecedents (personal ethical behavior, auditor professionalism and auditor competence) of audit quality performance. To strengthen these relationship, cognitive factor and fraud (proposed to have low fraud occurrence) as a mediating variables. Junior, senior, internal and external auditors are research population in some provinces in Indonesia.
Method: A non-purposive sampling with purposive technique is deployed to data collecting. Questionnaires were distributed via email and Google form. In order to increase questionnaires rate return, data collecting is lasting for 6 months. 380 respondents are valid for further analysis. Structural Equation Modeling with AMOS 22 is used to data analysis. Findings: Statistical out outputs demonstrated that Personal Ethical Behavior, Audit Professionalism, Audit Competence partially and smultaneously could detect and reduce the fraud. Other findings also revealed that the low rate of fraud significanly affected audit quality performance as well as cognitive factor.
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