Pengaruh Kompetensi, Independensi, Pengalaman, Objektivitas Dan Akuntabilitas Keuangan Terhadap Kualitas Audit”

Abstract

This research aims to determined the effect of competence, independence, experience, objectivity and financial accountability to audit quality. The research population is a public accounting office in Yogyakarta. Sample In this research is an independent auditor who works at KAP Yogyakarta. Data used in this research are primary data. Primary data is data obtained directly from the source. Primary data in this research is data obtained directly from respondents using a questionnaire which is based on the variable-wariabel studied data analysis using multiple regression analysis. The results of this research prove that competency positive and significant effect on audit quality, auditor independence positive and significant effect on audit quality, auditor experience significant positive effect on audit quality, objectivity positif and significant impact on audit quality, and financial accountability positive and significant impact on audit quality.