Open AccessDeterminan Kualitas Audit
Author(s) -
Iis Nurindah Sari,
Cipto Wardoyo,
Nujmatul Laily
Publication year - 2015
Publication title -
jurnal riset dan aplikasi: akuntansi dan manajemen
Language(s) - English
Resource type - Journals
ISSN - 2443-1419
DOI - 10.18382/jraam.v1i2.23
Subject(s) - audit , accounting , quality audit , skepticism , dysfunctional family , psychology , quality (philosophy) , business , independence (probability theory) , clinical psychology , statistics , mathematics , philosophy , epistemology
This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regre-ssion analysis. The result shows that partially, the independence, profe-ssional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality.