Pengaruh Due Professional Care, Etika Auditor, dan Independensi Terhadap Kualitas Audit (Studi Empiris Pada Badan Pemeriksa Keuangan (BPK) Republik Indonesia Perwakilan Provinsi Jawa Tengah)

Abstract

This research aimed to analyze the factors influencing the quality audit. The independent variables used in this study were due professional care, ethics auditor, independency auditor. Meanwhile, the dependent variable included the quality audit. This study applied a survey method using questionnaries distributed to the the auditors who work in Audit Board Member and The Province of Central Java. The total number of respondents was 62 auditors. The statistical tool for testing the hypothesis was multiple regression with SPSS software. The results showed that the due professional care and independency auditor variabels had a significant influence on the quality audit. While ethics auditor variable does not significantly affect on the quality audit.