Pengaruh independensi, kompetensi, pengalaman auditor dan due professional care terhadap kualitas audit (studi empiris pada auditor di KAP wilayah Surabaya)

Firdaus, Wulan Widary (2020) Pengaruh independensi, kompetensi, pengalaman auditor dan due professional care terhadap kualitas audit (studi empiris pada auditor di KAP wilayah Surabaya). Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT This study aims to examine and provide empirical evidence about the extent of the influence of independence, competence, auditor experience and due professional care affect audit quality at the Public Accountant Office in the City of Surabaya. This type of research is quantitative research and uses primary data. Sampling is based on purposive sampling technique. the sample criteria in this study are auditors who work at the Public Accountant Office in Surabaya, auditors who have at least a D3 level of accounting education, auditors who have worked at the Public Accountant Office for a minimum of 1 year. Auditors with minimum junior level employment status The data collection method is to use a questionnaire that is delivered directly to the Surabaya Public Accountant Office. The data analysis method used is multiple regression analysis, the results of this study indicate that independence, competence, auditor experience and due professional care have a significant effect on audit quality. Suggestions in this research are for intansi can be used as a reference to provide additional information and input and to improve audit quality by considering the variables of independence, competence, auditor experience and due professional care. Keywords: audit quality, independence, competence, auditor experience, and due professional care.

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: Keywords: audit quality, independence, competence, auditor experience, and due professional care.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Wulan Widary Firdaus
Date Deposited: 12 Feb 2020 06:10
Last Modified: 12 Feb 2020 06:10
URI: http://erepository.uwks.ac.id/id/eprint/5725

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