PENGARUH AUDITOR-CLIENT SOCIAL MISMATCH DAN TIPE SUPERVISOR TERHADAP KUALITAS AUDIT

Nur Cahyonowati, Darsono ,

Abstract


This research aims to provide empirical evidence of the behavior of audit staff that reflects the quality of
audit performed. This research predicts that audit quality is determined by social mismatch between auditor staff
and client. This research also examines the effect of supervisor type on audit quality according to McGregor’s
theory. This research is carried out using 2x2 between subject experimental designs. The subjects are students
in Accounting Department of state university in Central Java.
The result indicates that social mismatch between auditor staff and client is able to decrease probability
to collect audit evidence. However, type of supervisor is not found to be significant determinant of probability
to collect audit evidence. This research implies the need to intensify training in accounting firm to overcome
mismatch between auditor staff and client.
Keywords: social mismatch, type of supervisor, audit quality, experiment


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DOI: http://dx.doi.org/10.24002/kinerja.v19i1.534

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