TY - JOUR AU - Djaddang,CA, Dr.Syahril AU - Lyshandra, Shanti AU - Wulandjani, Harimurti AU - Sulistiawarni, E. PY - 2018/04/30 Y2 - 2024/03/29 TI - The Relationship between Self-Efficacy towards Audit Quality with Individualism Culture As Mediates: Evidence from Indonesia JF - International Journal of Social Sciences and Humanities Invention JA - Int. j. soc. sci. humanit. invent. VL - 5 IS - 4 SE - Articles DO - 10.18535/ijsshi/v5i4.06 UR - http://valleyinternational.net/index.php/theijsshi/article/view/1149 SP - 4577-4583 AB - <p>This study investigates the effects of individualism culture on audit quality with self-efficacy as mediates. Specifically, it examines the mediating effects of self-efficacy on the relationship between individualism culture to audit quality. Social cognitive theory is employed as a theoretical framework. Using the purposive sampling method, 101 auditors of individualism culture, self-efficacy Indonesian the Supreme Audit were selected as the sample. The results of this study show that self-efficacy has a significant impact on audit quality. This study also finds that individualism culture acts as a mediator variable. This study is for the Supreme Audit Agency, the Inspectorate, Directorate General of Taxes, government internal auditors and independent auditors and academics in the field of accounting education.</p> ER -