The Effect of Gender Independence and Leadership Style on Audit Quality in Makassar Public Accounting Offices

Abdul Karim · Indah Syamsuddin · Ahmad Jumarding · Amrullah Amrullah

27 citations0/0 files storedInternational Journal of Social Science Research and Review

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Corporate Governance and Financial Management Auditing, Earnings Management, Governance Gender Diversity and Inequality

Abstract

This study aims to examine the effect of independence and leadership style based on the gender on audit quality at public accounting firms in Makassar City. This research is descriptive quantitative research using primary data obtained from auditors who work at the public accounting firm in Makassar. The data collection method was carried out using a questionnaire distributed to six public accounting firms with a sample of 30. The sampling technique used the saturated sampling method, based on the consideration that the auditors working at the Makassar public accounting firm represented representative auditors in South Sulawesi. The results of this study indicate that: 1) Auditor independence has a positive and significant effect on audit quality. The higher the level of independence possessed by the auditor in carrying out his duties, the higher the quality of the audit it produces. 2) Leadership style based on gender has a positive and significant effect on audit quality. This means that the better the leadership style applied by the leader, the audit quality will increase. The contribution of the independent variable to the dependent variable is 43.7% and the remaining 56.3% is the influence of the factors that influence the dependent variable that is not included in this research model.

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2014Independensi auditor dan komitmen organisasi sebagai mediasi pengaruh pemahaman good governance,gaya kepemimpinan dan budaya organisasi terhadap kinerja auditor 2016A comprehensive survey of government auditors’ self-efficacy and professional development for improving audit quality 2019PENGARUH INDEPENDENSI, AKUNTABILITAS, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT 2014PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI 2020Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali 2017PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, RISIKO AUDIT, DAN GENDER PADA KUALITAS AUDIT 2017PENGARUH INDEPENDENSI, AUDIT FEE, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT 2020Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali

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