PENGARUH INDEPENDENSI, PENGALAMAN KERJA, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA)
| Main Author: | Ratnawati, Dyah |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://repository.upnjatim.ac.id/458/1/Dyah%20.pdf http://repository.upnjatim.ac.id/458/ |
Daftar Isi:
- The aim of this study to examine and analyze the independence, work experience, due professional care, and accountanbility of auditor on quality audit in Surabaya’s public accounting firm. This study is a quantitive research. The data used in this study is a primery data. Samples obtained by a probability sampling, precisely simple random sampling method. This study is using questionnare method to collect data from auditor in Surabaya’s public accounting firm. The hypothesis is tested by multiple regression analysis using spss for windows release 20.0. Result shows that the independence, work experience, and accountanbility have partial impact on audit quality. In the other hand, the independence, work experience, due professional care, and accountanbility have positif and simultaneous impact on quality audit. Audit firm must consistenly conduct training so auditor will have the integrity to mantain audit quality. Keywords : Independence, Work experience, Due Professional Care, Accountibilit