Year: 2023 | Month: September | Volume: 10 | Issue: 9 | Pages: 54-61
DOI: https://doi.org/10.52403/ijrr.20230907
The Influence of Audit Switching, Workload and Auditor Specialization on Audit Quality in the Public Accounting Office in Medan
Nurul Astriana1, Erlina2, Isfenti Sadalia3
1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Nurul Astriana
ABSTRACT
This study aims to empirically examine the effect of audit switching, workload, and auditor specialization on audit quality at Public Accounting Firms in Medan City. The sample of this study was 103 public accountants at 25 KAPs in Medan City using the validity-reliability test to test the validity and reliability of the questionnaires given and the classic assumption test, which is required for conducting multiple linear regression analysis. The research results and testing of the hypotheses that have been carried out show that the first hypothesis is accepted, where there is a positive and significant effect of audit switching on audit quality. The second hypothesis is rejected, where workload has a negative but insignificant impact on audit quality. The third hypothesis is accepted, where there is a positive and significant effect between auditor specialization and audit quality. The fourth hypothesis is accepted, where audit switching, workload, and auditor specialization simultaneously affect audit quality.
Keywords: audit switching, workload, auditor specialization, and audit quality
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