Pengaruh Independensi, Kualitas Sumber Daya Manusia, Dan Pengalaman Kerja Terhadap Kualitas Audit
Daftar Isi:
- Audit quality is defined as the possibility that the auditor will find a possible violation of the client's accounting system and to report on the audited financial statements. This research was carried out with the aim to determine the influence of independence, quality of human resources and work experience to audit quality. The population of this study is an independent auditor working at PT. Pos Indonesia Surabaya Pusat. The sampling technique of this study uses purposive sampling and the method used is quantitative methods. Analysis of data that has been obtained from research respondents was processed using SPSS 22 software. The results showed that independence and work experience had an influence to audit quality, while the quality of human resources had no influence to audit quality. In a subsequent study is expected to enrich the literature to develop knowledge, especially in the field of auditing. Keywords: audit quality, independence, quality of human resources, work experience