ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT PADA KANTOR AKUNTAN PUBLIK DI SUMATERA

Abstract

The purpose of this research is to test the factors that influence quality audit. The sample of this research is auditors who work in public accountant office of Sumatera. The data were collected by sending 136 questioner, but only 72 questioner were back. There are two hypothesis that can be accepted and five were rejected from seven hypothesis tested. The accepted hypothesis are the significant influential integrity to the quality of audit result and significant influential knowledge to the quality of audit result. Meanwhile the rejected hypothesis are the inexistence of significant influential between the independence and the result audit, the inexistence of work experience influence to the audit result, the inexistence of due professional care influence to the audit result, in existence of objectivity influence to the audit result and inexistence of competence influence to the audit result.