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首页> 外文期刊>Procedia - Social and Behavioral Sciences >The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality
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The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality

机译：工作经验，能力，动机，责任心和客观性对审计质量的影响

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The purpose of this research was to examine the effect of working experience, competency, motivation, accountability, and objectivity towards audit quality for the auditors working at Public Accounting Firms in Jakarta and Tangerang. The results of this study showed that Competency, Accountability and Objectivity has significant effect towards audit quality. By improving the auditor's competency, auditors have deeper knowledge and give better judgment to achieve audit quality. Accountability will make the auditors give the best effort in doing the audit. Objectivity can help the auditors to be able to act fairly without being influenced by pressures of the other party.
机译：这项研究的目的是检验在雅加达和坦格朗的公共会计师事务所工作的审计师的工作经验，能力，动力，责任心和客观性对审计质量的影响。这项研究的结果表明，能力，责任心和客观性对审计质量具有显着影响。通过提高审计师的能力，审计师具有更深的知识，可以做出更好的判断以实现审计质量。问责制将使审核员尽最大努力进行审核。客观性可以帮助审核员能够公正地采取行动，而不受另一方压力的影响。

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