International Journal of Multidisciplinary Research and Development

International Journal of Multidisciplinary Research and Development


International Journal of Multidisciplinary Research and Development
International Journal of Multidisciplinary Research and Development
Vol. 4, Issue 11 (2017)

The effect of due professional care and motivation on the quality audit Indonesia


Budi Tri Rahardjo

Lately the public accounting profession is getting a lot of spotlight because many auditors do not meet audit standards. Therefore, the public accountant must perform its duties in accordance with the standards and professional codes of ethics established by professional organizations and follow the rules/regulations applicable law.
This study the purpose to analyze the influence of due professional care, motivation to audit quality. The study was conducted across partner, manager and supervisor working in 10 public accounting firm in South Jakarta Indonesia. The sampling technique using random sampling is the selection of a random public accounting firm.
The results showed that the partial due care professionals have a positive and significant impact on audit quality, auditor partial motivation has a positive and significant impact on audit quality and professional care and motivation due auditor simultaneously have a positive and significant impact on audit quality.
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