Open AccessPENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME TERHADAP KUALITAS AUDIT
Author(s) -
Rudi Hartono
Publication year - 2019
Publication title -
tekun
Language(s) - English
Resource type - Journals
eISSN - 2622-1470
pISSN - 2085-8752
DOI - 10.22441/tekun.v8i1.5528
Subject(s) - audit , quality audit , objectivity (philosophy) , competence (human resources) , business , population , accounting , affect (linguistics) , psychology , social psychology , environmental health , medicine , philosophy , epistemology , communication
This study aimed to test whatever there is influence of Competence, Independence, Professionalism, Integrity, and Objectivity of the Quality Audit. The study was conducted by distributing questionnaires. The study population was Affiliates Medium Public Accountants and Public Accounting Firm Medium Non Affiliates. Data analysis is done using multiple regression. The result showed that the competence, independence, professionalism, integrity and objectivity affect audit quality on an ongoing basis. In addition, this study proves that the partial competency, independence and Professionalism while simultaneously all influence the quality of audits. For research in the future, this study suggests the development of survey area coverage and the addition of more variables that affect audit quality