The Influence of Accountability Factors, Professionalism, and Auditor Experience on Audit Quality with Reward as a Moderation Empirical Study of Public Accounting Firm in Sulawesi, Maluku and Papua Regions
Main Article Content
Masnawaty Sangkala
The purpose of this study is to determine the effect of auditor competence, independence, and experience on audit quality. This study is important because of the increasing demand from users of financial statements for quality audit reports. The population of this study were auditors working at a Public Accounting Firm domiciled in Bogor with a sample of 69 respondents. The sample was selected using the convenience sampling method. The data processing and analysis methods used were descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The data were tested using SPSS software version 25. The findings of this study indicate that the independent variables in this study, namely accountability, professionalism, and experience, simultaneously have a positive and significant effect on Audit Quality.
Abed, S.S. (2021). Women entrepreneurs' adoption of mobile applications for business sustainability. Sustainability (Switzerland), 13(21). https://doi.org/10.3390/su132111627
Akenji, L., & Bengtsson, M. (2014). Making sustainable consumption and production the core of sustainable development goals. Sustainability (Switzerland), 6(2), 513–529. https://doi.org/10.3390/su6020513
Arner, D. W., Buckley, R. P., Zetzsche, D. A., & Veidt, R. (2020). Sustainability, FinTech and Financial Inclusion. European Business Organization Law Review, 21(1), 7–35. https://doi.org/10.1007/s40804-020-00183-y
Astadi, P., Kristina, S., Retno, S., Yahya, P., & Agni Alam, A. (2022). The long path to achieving green economic performance for micro small medium enterprises. Journal of Innovation and Entrepreneurship, 11(1), 1–19. https://doi.org/10.1186/s13731-022-00209-4
Bazkiaei, HA, Heng, LH, Khan, NU, Saufi, RBA, & Kasim, RSR (2020). Do entrepreneurial education and big-five personality traits predict entrepreneurial intention among university students? Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1801217
Corrales-Estrada, AM, Gómez-Santos, LL, Bernal-Torres, CA, & Rodriguez-López, JE (2021). Sustainability and resilience organizational capabilities to enhance business continuity management: A literature review. Sustainability (Switzerland), 13(15). https://doi.org/10.3390/su13158196
Dana, L. P., Tajpour, M., Salamzadeh, A., Hosseini, E., & Zolfaghari, M. (2021). The impact of entrepreneurial education on technology-based enterprise development: The mediating role of motivation. Administrative Sciences, 11(4). https://doi.org/10.3390/admsci11040105
Detlor, B., & Julien, H. (2020). Success factors influencing digital literacy training initiatives led by local community organizations. Proceedings of the Association for Information Science and Technology, 57(1), 2–4. https://doi.org/10.1002/pra2.331
Durst, S., & Zieba, M. (2020). Knowledge of risks inherent in business sustainability. Journal of Cleaner Production, 251. https://doi.org/10.1016/j.jclepro.2019.119670
Fan, T., Schwab, A., & Geng, X. (2021). Habitual entrepreneurship in digital platform ecosystems: A time-contingent model of learning from prior software project experiences. Journal of Business Venturing, 36(5), 106140. https://doi.org/10.1016/j.jbusvent.2021.106140
Fani, SV, & Subriadi, AP (2019). Business continuity plan: Examining multi-usable framework. Procedia Computer Science, 161, 275–282. https://doi.org/10.1016/j.procs.2019.11.124
Ferreira, J.J., Fernandes, C.I., Schiavone, F., & Mahto, R.V. (2021). Sustainability in family business – A bibliometric study and a research agenda. Technological Forecasting and Social Change, 173(October 2020). https://doi.org/10.1016/j.techfore.2021.121077
Ferro, C., Padin, C., Høgevold, N., Svensson, G., & Sosa Varela, J. C. (2019). Validating and expanding a framework of a triple bottom line dominant logic for business sustainability through time and across contexts. Journal of Business and Industrial Marketing, 34(1), 95–116. https://doi.org/10.1108/JBIM-07-2017-0181
Gairola, R. S. (2019). Attitudes of secondary teacher trainees towards entrepreneurial education. Research in Educational Policy and Management, 1(1), 44–54. https://doi.org/10.46303/repam.01.01.4
Galvão, A., Marques, C., & Ferreira, J. J. (2020). The role of entrepreneurship education and training programs in advancing entrepreneurial skills and new ventures. European Journal of Training and Development, 44(6–7), 595–614. https://doi.org/10.1108/EJTD-10-2019-0174
Gianiodis, PT, & Meek, W.R. (2020). Entrepreneurial education for the entrepreneurial university: a stakeholder perspective. Journal of Technology Transfer, 45(4), 1167–1195. https://doi.org/10.1007/s10961-019-09742-z
Hägg, G., & Gabrielsson, J. (2020). A systematic literature review of the evolution of pedagogy in entrepreneurial education research. International Journal of Entrepreneurial Behavior and Research, 26(5), 829–861. https://doi.org/10.1108/IJEBR-04-2018-0272
Hernández-Sánchez, B.R., Sánchez-García, J.C., & Mayens, A.W. (2019). Impact of entrepreneurial education programs on total entrepreneurial activity: The case of Spain. Administrative Sciences, 9(1). https://doi.org/10.3390/admsci9010025
Kim, K. T. (2019). The structural relationship among digital literacy, learning strategies, and core competencies among South Korean college students. Educational Sciences: Theory and Practice, 19(2), 3–21. https://doi.org/10.12738/estp.2019.2.001
Lee, W., & Kim, B. (2019). Business sustainability of start-ups based on government support: An empirical study of Korean start-ups. Sustainability (Switzerland), 11(18), 1–20. https://doi.org/10.3390/su11184851
Lee, W.S., & Kim, BY (2019). The effects of career orientations on entrepreneurial satisfaction and business sustainability. In Journal of Asian Finance, Economics and Business (Vol. 6, Issue 4, pp. 235–248). https://doi.org/10.13106/jafeb.2019.vol6.no4.235
Lin, A. J., & Chang, H. Y. (2019). Business sustainability performance evaluation for Taiwanese Banks-A hybrid multiple-criteria decision-making approach. In Sustainability (Switzerland) (Vol. 11, Issue 8). https://doi.org/10.3390/su11082236
Lynch, M., Kamovich, U., Longva, K. K., & Steinert, M. (2021). Combining technology and entrepreneurial education through design thinking: Students' reflections on the learning process. Technological Forecasting and Social Change, 164(July 2019), 119689. https://doi.org/10.1016/j.techfore.2019.06.015
Machali, I., Wibowo, A., Murfi, A., & Narmaditya, BS (2021). From teachers to students creativity? the mediating role of entrepreneurial education. Cogent Education, 8(1). https://doi.org/10.1080/2331186X.2021.1943151
