The Effect of Independence, Experience, Auditor Professional Considerations, Client and Communication Type towards Completeness of Evidence Ingredients

Abstract

This research aims to examine the influence of independence, experience, auditor professional considerations, client type, and communication type towards the completeness of evidence ingredients. The completeness of evidence ingredients of material evidence includes the appropriateness of evidence and sufficiency of evidence. The study of research is predictive research, using a quantitative approach. A sample of respondents is the auditor who works in Public Accounting Firm (PAF) in Jakarta by using a purposive sampling technique. The amount of respondents sampling is 245 auditors. Methods of data analysis using descriptive statistics, quality test of research instruments, classical assumptions test, determination coefficient test (R-Square), simultaneous test (F-test), and partial test of the regression coefficient (t-test). The results showed that independence, experience, auditor professional considerations, client type, and communication type were significant influences simultaneously towards the completeness of evidence ingredients. The partial test results showed that experience and auditor professional considerations have a negative significant influence towards the completeness of evidence ingredients. While the independence and client type is not a significant influence towards the completeness of evidence ingredients. However, communication type proved a positive and significant influence towards the completeness of evidence ingredients.