INFLUENCE OF TASKS COMPLEXITY, AUDITOR'S PROFESSIONAL COMMITMENT ON AUDIT QUALITY

Title: INFLUENCE OF TASKS COMPLEXITY, AUDITOR'S PROFESSIONAL COMMITMENT ON AUDIT QUALITY

Author: MOHAMMAD FARIS

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This research aims to test and analyze the influence of task complexity and professional commitment on audit quality. The originality of this research has the dimension of replication. The differences in research objects, time and respondents are the difference between the research conducted and previous research. The population in this study were auditors who worked in public accounting firms in Surabaya and Sidoarjo. The type of data used in this research is primary data. Primary data was obtained by distributing questionnaires to research respondents directly. There were 100 questionnaires distributed. The number of questionnaires returned was 75 questionnaires. Data analysis in this study used a multiple linear regression approach. After testing the validity and reliability of the collected questionnaire data. The research results show that task complexity has a significant positive effect on audit quality and professional commitment has a significant positive effect on audit quality. So the higher the complexity of the task and professional commitment, the higher the audit quality will be

Keywords: task complexity, professional commitment and audit quality

Sources: http://repository.unair.ac.id/86235/