Open AccessPengaruh Independensi, Pengetahuan Audit Dan Akuntabilitas Audit Terhadap Kualitas Audit
Author(s) -
Resya Aulia,
Efrizal Syofyan
Publication year - 2020
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v2i2.255
Subject(s) - audit , quality audit , accounting , accountability , population , business , medicine , political science , environmental health , law
This research aims to know and test effect of independency, audit knowledge and accountability to audit quality (empirical study on West Sumatera Provincial inspectorate. This research is quantitative research. The population is APIP who work on West Sumatera Provincial inspectorate. The sample of this research includes 40 internal auditors. The data source is primer data. Data was collected by distributing questionnaire to the West Sumatera Provincial inspectorate. The method of data analysis is multiple regression to examine hypothesis 1, 2 and 3. The result of this research show that: (1) independency do not have a significant impact on audit quality, where t hitung 0,05, so hypothesis 1 is not accepted. (2) Audit knowledge do not have a significant impact on audit quality, where t hitung 0,05, so hypothesis 2 is not accepted. (3) Accountability do not have a significant impact on audit quality, where t hitung 0,05, so hypothesis 3 is not accepted.