KEPEMIMPINAN, KOMPETENSI, PROSEDUR PEMANTAUAN KUALITAS DAN REVIU SERTA KUALITAS AUDIT DENGAN ANALISIS BERBASIS STRUCTURAL EQUATION MODELING

Abstract

This research aims to determine how the influence of leadership, competency and procedures on quality control and review affect the audit quality. Procedures on quality control and review serve as mediation variable toward leadership and competency in this research. Techniques for data collection in this research utilized a questionnaire survey method that canvassed 242 respondent auditors working for 12 Public Accounting Firms in Jakarta, while the Structural Equation Modeling was used as the model for analysis.This research concludes that leadership, competency, and procedures on quality control and review have a significant effect on audit quality. The test results also concluded that procedures on quality control and review both mediated significantly the influence of leadership on audit quality and the influence of competency on audit quality.