Determinant of Audit Quality: The Guardian and Justice Organizations (Target 16.6 SDGs)

F Fitriany; V Anggraita; T Kurrohman; S Aulia

Article Details

Determinant of Audit Quality: The Guardian and Justice Organizations (Target 16.6 SDGs)

Authors:

F Fitriany | V Anggraita | T Kurrohman | S Aulia

Publisher:

KnE Social Sciences

Journal:

KnE Social Sciences Vol.7 Issue 12, pp.386-394

Document Type:

Article

Publication Date:

1/2022

Document Language:

English

Document ID (Org No.):

2001519200

pISSN:

2518-668X

Keywords:

Abstract:

 External auditors play a major role in supporting governments and global organizations in implementing their plans for achieving sustainable development goals. The current research determines the factors that affect audit quality of a company. The authors reviewed research articles related to the topic published in the last 30 years (1980– 2020) to identify the factors that affected audit quality. Data were analyzed using the Leximancer software. It was found that the internal control system and audit tenure are the two variables that had a significant effect on audit quality. The internal control system had a relationship level of up to 92%, while the audit tenure had a level of 22%. Additionally, work rotation, workload, reputation, audit committee, and provided services were variables that had a high level of relevance with a level range of 16–19%.

Article Details

Determinant of Audit Quality: The Guardian and Justice Organizations (Target 16.6 SDGs)

Authors:

F Fitriany | V Anggraita | T Kurrohman | S Aulia

Publisher:

KnE Social Sciences

Journal:

KnE Social Sciences Vol.7 Issue 12, pp.386-394

Document Type:

Article

Publication Date:

1/2022

Document Language:

English

Document ID (Org No.):

2001519200

pISSN:

2518-668X

audit quality

Leximancer

determinant of audit quality

Issues

Article Details

Determinant of Audit Quality: The Guardian and Justice Organizations (Target 16.6 SDGs)

Authors: F Fitriany | V Anggraita | T Kurrohman | S Aulia

Publisher: KnE Social Sciences

Journal: KnE Social Sciences Vol.7 Issue 12, pp.386-394

Document Type: Article

Publication Date: 1/2022

Document Language: English

Document ID (Org No.): 2001519200

pISSN: 2518-668X

audit quality

Leximancer

determinant of audit quality

Issues

Authors:

F Fitriany | V Anggraita | T Kurrohman | S Aulia

Publisher:

KnE Social Sciences

Journal:

KnE Social Sciences Vol.7 Issue 12, pp.386-394

Document Type:

Article

Publication Date:

1/2022

Document Language:

English

Document ID (Org No.):

2001519200

pISSN:

2518-668X