The Effect of Audit Quality and Corporate Governance on Auditor Performance: An Empirical Study on Public Accounting Firms in Indonesia

Abstract

The purpose of this study was to test the effect of audit quality and corporate governance on auditor performance. The population of this study was 600 auditors in public accounting firms in Malang and Surabaya, East Java, Indonesia. Data were collected from 150 auditors consisted of partners, managers, supervisors, senior auditors, and junior auditors in the public accounting firms through a questionnaire survey. Structural Equation Modelling was employed to test the relationships. The result of this study showed that audit quality and corporate governance had a significant effect on auditor performance. This study was limited only to the implementation of audit quality and corporate governance on auditor performance in Public Accounting Firms in East Java, Indonesia. The study was expected to reveal audit quality and corporate governance in Public Accounting Firms in East Java to improve auditor performance.