Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals

Authors

  • Ida Ayu Gede Danika Esa Pradnyani Institut Teknologi dan Bisnis Semarang
  • Gede Mandirta Tama Institut Teknologi dan Bisnis Semarang
  • Happy Herawati Institut Teknologi dan Bisnis Semarang

DOI:

https://doi.org/10.55606/jurimea.v4i2.916

Keywords:

Auditor Competence, Accountant Profession, Role of Skepticism, Audit Quality

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.

 

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Published

2024-12-30

How to Cite

Ida Ayu Gede Danika Esa Pradnyani, Gede Mandirta Tama, & Happy Herawati. (2024). Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals . Jurnal Ilmiah Manajemen, Ekonomi Dan Akuntansi, 4(2), 69–85. https://doi.org/10.55606/jurimea.v4i2.916

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