The Influence of Personal Characteristics and Public Accountant Independence on Audit Quality and the Implication to Auditee Trust

Authors

  • R. Wedi Rusmawan Kusumah*, Herlinawati Gultom, Artamita Caroline Turnip

Abstract

The inadequate quality of the audit provided by an auditor will result in a decrease in the
auditee's level of trust in the services provided by the public accountant. The decreased audit
quality is thought to be caused by auditors who do not have good personal characteristics
and auditors who are not independent in carrying out their duties. The hypothesis testing tool
used in this research is Structural Equation Modeling (SEM) Partial Least Square (PLS).
This study shows that auditors who have good personal characteristics and carry out their
assignments properly affect the improvement of audit quality. With the increase in audit
quality, it will also increase the level of auditee trust in the services provided by public
accountants. This research also shows that the personal characteristics, auditor
independence, and audit quality in the Big Four Public Accounting Firm is better than the
Non-Big Four.

Published

2020-10-17

Issue

Section

Articles