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

Yulius Tandigoa ()
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Yulius Tandigoa: Magister Keuangan Daerah, Universitas Hasanuddin

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 3345-3361 from Springer

Abstract: 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.

Keywords: Objectivity; Work experience; Audit Quality (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_280

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DOI: 10.2991/978-94-6463-758-8_280

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