Pengaruh Pengalaman Auditor, Objektivitas,Independensi, Role of Conflict dan Role of Ambiguity Terhadap Kualitas Hasil Pemeriksaan

Abstract

This study purposed to improve empirical evidence influence the Auditor experience, objectivity, independence, role of conflict and the role of ambiguity on the quality of examination results. In this study, the object is the auditors who work in public accounting firm in the city of Padang and Pekanbaru. The number of auditors are used as the sample is 52 people selected by using purposive sampling method. The type of data used are primary data collected through questionnaires. The dependent variable in this study was the quality of the examination, while the independent variable is the Auditor experience, objectivity, independence, role of conflict and the role of ambiguity. Model analysis used to validate the hypothesis is multiple linear regression and t-test statistics. The test of the  results has founding independence of auditors and experience auditing has significantly to the quality of examination results, while objectivity, role of conflict and the role of ambiguity is not significant to the quality of the examination results on the public accounting firm in the city of Padang and Pekanbaru.

 

Keywords:       Auditing Experience, Objectivity, Independence, Role of Conflict dan Role of Ambiguity