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

DOI

10.2991/978-94-6463-758-8_280How to use a DOI?

Keywords

Objectivity; Work experience; Audit Quality

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yulius Tandigoa
PY  - 2025
DA  - 2025/07/30
TI  - Role of Auditor Objectivity and Experience in Shaping Audit Quality at West Sulawesi Inspectorate
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 3345
EP  - 3361
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_280
DO  - 10.2991/978-94-6463-758-8_280
ID  - Tandigoa2025
ER  -