Open AccessPENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN, DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS JASA AUDIT (STUDI EMPIRIS PADA KAP DI JAKARTA)
Author(s) -
Ferry Adang
Publication year - 2019
Publication title -
jurnal muara : ilmu ekonomi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2579-6232
pISSN - 2579-6224
DOI - 10.24912/jmieb.v2i2.1050
Subject(s) - audit , quality audit , accounting , business , accountability , quality (philosophy) , public accounting , psychology , business administration , political science , philosophy , epistemology , law
The purpose of this research is to examine empirically the influence of independency, competency,experience, and auditor’s accountability on audit quality. This research was conducted by distributing 159 piecesof questionnaires to the public accounting firm in Jakarta. Questionnaires were returned and in the content of 128pieces and are all used in this research. Double Linear Regression was used to the test of hypothesis. The resultof this research showed that independency had positive and significant influence on audit quality, competencyhad positive and significant influence in audit quality, experience had positive and significant influence in auditquality, and auditor’s accountability had positive and significant influence in audit quality.Key words: audit quality, auditor’s accountability, competency, experience, independency