Audit Quality Influenced by Auditor Competence and Audit Task Complexity

  • Juska M. E. Sjam , Winwin Yadiati , Srihadi Winarningsih , Dini Rosdini

Abstract

Audit quality has been an issue for the last two decades. Auditing is an important element in good governance and the audit performance will be of quality if the established standards and guidelines are adhered to consistently. The audit quality is strongly influenced by the auditor’s competence and the audit tax complexity. This study is based on the phenomenon that occurs when government financial reporting demonstrates an improvement in the quality of their financial statement, but the audit quality of BPK shows a downward trend. This study aims to analyze how the competence of the auditor can increase audit quality while the complexity of audit tax can decrease the quality of an audit. This study involved 320 BPK auditors as respondents using a questionnaire. The data were analyzed using descriptive statistical analysis and SEM techniques. The results of this study provide empirical evidence that auditor competence has a significant positive influence on audit quality while the audit tax complexity has a significant negative influence on audit quality.

Published
2020-06-04