Effect of Professionalism and Work Experience of Audit Quality
List of Authors
  • Alexander Virgiawan Liany Oleona

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Abstract
  • This study discusses the influence of professionalism and work experience on audit quality in public accounting firms in Central Jakarta. In addition, this study will also discuss the most dominant and less dominant indicators of professionalism, work experience and audit quality variables. The population is 96 registered KAPs at the Indonesian Public Accountants Association (IAPI) in the Central Jakarta area. The sample selection method is purposive nonprobability sampling. Based on predetermined criteria, the total sample of 15 public accounting firms in Central Jakarta. The number of respondents who met the criteria was 96 people. Data analysis using Structural Equation Modeling. The results showed the variables of professionalism and work experience proved to be significantly positive on audit quality. The most dominant indicators of all variables studied were indicators of independence, work experience and the quality of the audit process. While indicators that are less dominant are trust, education and the quality of audit results.


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