Open AccessPENGARUH INDEPENDENSI, PENGALAMAN, PROFESIONALISME DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT
Author(s) -
Nanan Sunandar
Publication year - 2019
Publication title -
jurnal aktiva : riset akutansi dan keuangan/jurnal aktiva
Language(s) - English
Resource type - Journals
eISSN - 2686-1054
pISSN - 2686-3618
DOI - 10.52005/aktiva.v1i2.24
Subject(s) - audit , accounting , quality audit , independence (probability theory) , data collection , accountability , psychology , affect (linguistics) , auditor independence , quality (philosophy) , business , internal audit , joint audit , political science , statistics , mathematics , philosophy , communication , epistemology , law
This research aims to empirically examine the effect of independence, experience, professionalism, and accountability on audit quality. Respondents used in this study are external auditors or independent auditors working in the Public Accountant Firm. Data collection was carried out through questionnaires which were delivered directly to respondents. 60 questionnaires have been returned and declared valid to be processed, which have been submitted. Data processing using multiple linear regression models with SPSS software version 20.0. The results of this study indicate that independence and professionalism affect audit quality.