Pengaruh Independensi, Pengalaman Kerja, Due Profesional Care, Akuntabilitas dan kompetendi terhadap kualitas audit

Abstract

Audit quality is the ability of an examination (audit report) to provide information and contribute to the management of the examined company financial statements (audit). Qualified audit report is a report that is certainly relevant to the real condition of the company (Arens, 2008). Research on audit quality is quite limited in Indonesia, so that similar research is needed to develop further. This study aims to determine whether there is influence independence, work experience, professional due care, accountability and competence to audit quality. This study has a sample of 55 respondents of which consisted of 36 respondents in Padang KAP and 19 respondents in Pekanbaru. The research was done by using purposive sampling method. Data analysis was performed with multiple linear regression model using SPSS. The test results showed that independence has no effect on audit quality. Work experience had no significant effect on audit quality, while due care professionals have a significant effect on audit quality. Accountability has no effect on audit quality, and competence have a significant effect on audit quality.

 Keywords: Independensi, Pengalaman Kerja, Due Professional Care, Akuntabilitas dan Kompetensi