Pengaruh Independensi, Locus of Control, Etika, dan Religiusitas terhadap Kualitas Audit
Daftar Isi:
- This study aims to examine the effect of independence, locus of control, ethics, and religiosity on audit quality. This study uses 33 data with respondents as external auditors who work in public accounting firms in the city of Surabaya. This research includes quantitative research with primary data types. Collecting data using a questionnaire with a Likert scale. Data analysis was performed using multiple linear regression method with IBM Statistics software version 25. The results of this study indicate that ethics has a significant effect on audit quality, while independence, external locus of control, and religiosity have no significant effect on audit quality.