Preprint / Version 1



  • Ruth Samantha Hamzah Universitas Sriwijaya
  • Efva Octavina Donata Gozali Universitas Sriwijaya
  • Patmawati Universitas Sriwijaya


Audit Quality, PAF Selection, Auditor Selection, Experimental Study


The study aims to emphasize the importance of knowledges of audit quality on Public Accountant Firm (PAF) selection for a company by employing 2x1 factorial design between-subject. To achieve this goal, we identified differences between experiment and control groups. The experiment group was given knowledges of audit quality, while the control group had no treatment during the process selection of PAF. There were ten indicators used in term of audit quality, namely audit workload, business expertise, audit turnover, audit hours, result of employee satisfaction surveys, partner compensation, result of client satisfaction surveys, PCAOB inspection results, restatements on audit report, and litigation of PAF. Further, these indicators were classified into input and output in audit process. The result revealed a significant difference between experiment and control group. It is concluded that group which was equipped with knowledges of audit quality can reduce bias in PAF selection decision.


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