PENGARUH SKEPTISISME, INDEPENDENSI, OBJEKTIVITAS DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor di KAP Palembang)
Daftar Isi:
- This study aimed to obtain empirical evidence of the influence of skepticism, independence, objectivity and auditor's work experience on audit quality. The respondents in this study were auditors who worked at the Public Accountant Office in Palembang. The number of auditors who were the samples in this study were 29 auditors from 8 Public Accounting Firms in Palembang. The method of determining the sample used in this study is purposive sampling, namely auditors who have work experience of more than 1 year. Data collection techniques were carried out using the questionnaire method. This study uses a multiple linear analysis method with SPSS version 23. The results of this study proved that skepticism and auditor's work experience had a significant effect on audit quality, meanwhile independence and objectivity had no significant effect on audit quality .