Open AccessDETERMINAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK JAKARTA TIMUR
Author(s) -
Alya Lena,
M. Nurrasyidini,
Daram Heriansyah
Publication year - 2021
Publication title -
jurnal penelitian ekonomi akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2655-187X
pISSN - 2615-1227
DOI - 10.33059/jensi.v5i1.3354
Subject(s) - nonprobability sampling , audit , accounting , quality audit , auditor independence , walk through test , variables , sample (material) , external auditor , public accounting , population , audit substantive test , business , statistics , mathematics , joint audit , internal audit , demography , sociology , chemistry , chromatography
The purpose of This study is to study the effect of accounting knowledge, auditor experience, auditor independence, and auditor integrity on audit quality in East Jakarta public accounting firms. The method used in this research is quantitative method, where the variables studied are accounting knowledge, auditor experience, auditor independence and auditor integrity as independent variables and Audit Quality as the dependent variable. The population used in this study were all public accounting firms registered in the East Jakarta area. The sample selection technique used purposive sampling and the data were collected using a questionnaire and processed using SPSS software. Data processing and analysis techniques used in this study are accounting analysis, descriptive statistical analysis, data quality test, multiple linear regression analysis, classical assumption test, hypothesis testing and coefficient of determination. The results of the study show that Accounting Knowledge, Auditor Experience, Auditor Independence, and Auditor Integrity have an influence on the dependent variable (Audit Quality).