Pengaruh Independensi, Kompetensi, Integritas, Objektivitas dan Pengalaman Kerja Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Jawa Tengah)

Abstract

This study is quantitative study that is specific to evaluate the relationship of independence, competence, integrity, objectivity and work experience on audit quality. This study was conducted by distributing questionnaries to KAP in Central Java. Sample in this study was 46 respondents from 5 KAP. Sampling technique this study using convenience sampling method. The hypothesis test using multiple linear regression with SPSS version 20. All variables in this study were measured using Likert Scale. The results showed that all independent variables have an effect on audit quality. The test results obtained R values of 0,613 which means 61,3% of variables that affect the audit quality could be explained by the independent variables in this study, while the remaining 38,7% is explained by variables outside the model. T test results showed that all independent variables have an effect on audit quality