Pengujian Gaya Kepemimpinan dan Kompetensi Auditor Terhadap Kualitas Audit
DOI:
https://doi.org/10.35591/wahana.v29i1.977Keywords:
Audit Quality, Leadership, Auditor Competence, Attribution TheoryAbstract
This study aims to examine the influence of transformational leadership style, service leadership style, and auditor competence on audit quality. A quality audit is important to maintain the reliability of financial statements, so it needs to be influenced by factors such as leadership style and auditor competence. This study uses a quantitative approach, researchers obtained data from questionnaires filled out by 112 auditors from East Java KAP. Multiple linear regression analysis was used as a method of data analysis in this study. The findings indicate that transformational leadership style, service leadership style, and auditor competence have a positive effect on audit quality. This study provides implications that organizations need to pay attention to the leadership style applied and continue to improve auditor competence to ensure optimal audit quality.
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