PENGARUH HUMAN CAPITAL DAN GENDER TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI INDONESIA

Abstract

This research aimed to examine the effect of human capital and gender on auditor quality in Indonesia Public Accounting Firm. Human capital consists of education level, work experience, professional certification, and Continuing Professional Development—CPD. This research is a replication of a research that has been done by Cheng and Liu (2009) in Taiwan with different location, object, sample, and analytical method. Total samples are 66 which was obtained from Public Accounting Firms. The analytical method used is Partial Least Square (PLS) with smartPLS 3.0. Sampling was conducted by quota sampling method. Quota are categorized into a national Public Accounting Firm (KAP) and Foreign Public Accounting Firm (KAPA). The result of research shows that human capital significantly affect the auditor quality in Indonesia Public Accounting Firm. While gender doesn’t affect the auditor quality. This indicates that there is no difference in quality between man and woman auditors. Moreover, in comparing the effect of human capital on the quality auditors, foreign Public Accounting Firm (KAPA) has a greater influence than national Public Accounting Firm (KAP).