Pengaruh Independensi, Pengalaman, Due Professional Care, Akuntabilitas, Kecerdasan Emosional, dan Kompetensi terhadap Kualitas Audit

Abstract

This research aims to analyze the influence of the effectiveness of independency, auditor’s experience, due professional care, accountability, emotional intelligence, and competency towards audit quality. The object of the research was auditor who currently working in the Public Accounting Firm in Daerah Istimewa Yogyakarta (DIY). The statistical tool which has been used to examine the hypothesis is using multiple regression with assisted by SPSS 21. The analysis shows that the effectiveness of independency has a significant positive effect towards audit quality, the experience has a significant positive effect towards audit quality, the due professional care has a significant positive effect towards audit quality, accountability has a significant positive effect towards audit quality, emotional intelligence has a significant positive effect towards audit quality, and competency has a significant positive effect towards audit quality.