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Role of Auditor Objectivity and Experience in Shaping Audit Quality at West Sulawesi Inspectorate

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Yulius Tandigoa

    (Magister Keuangan Daerah, Universitas Hasanuddin)

Abstract

The purpose of this study is to find, test, and statistically evaluate, at the West Sulawesi Provincial Inspectorate Office, auditor objectivity and work experience’s effects on audit quality. This study gathered primary data using quantitative research techniques by means of questionnaires sent straight to every auditor at the Regional Inspectorate Office of West Sulawesi Province, therefore numbering 41 individuals. While the auditor work experience variable indicates a positive and substantial influence on the quality of audit results, the outcomes of the research show that the objectivity variable has a non-significant negative affect.

Suggested Citation

  • Yulius Tandigoa, 2025. "Role of Auditor Objectivity and Experience in Shaping Audit Quality at West Sulawesi Inspectorate," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 3345-3361, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_280
    DOI: 10.2991/978-94-6463-758-8_280
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