THE INFLUENCE OF INDEPENDENCE, COMPETENCE, BEHAVIORAL ETHICS AND EXPERIENCES OF AUDITOR FOR AUDIT QUALITY

Authors

  • Lina Trianita Darmastuti
  • Sigit Handoyo

DOI:

https://doi.org/10.12928/optimum.v4i1.7806

Keywords:

Kualitas Audit, Independensi, Kompetensi, Etika Perilaku, Pengalaman

Abstract

Penelitian ini berjudul “The Infl uence of Independence, Competence, Behavioral Ethics and Experiences of Auditor for Audit Qualityâ€. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yaitu independensi, kompetensi, etika perilaku dan pengalaman auditor terhadap kualitas audit. Data penelitian ini dikumpulkan dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) di Yogyakarta. Kemudian, analisis data dilakukan dengan menggunakan analisis regresi berganda. Pengujian hipotesis adalah untuk menentukan apakah ada hubungan positif dan signifi kan antara variabel dependen dan independen. Hasil pengujian hipotesis menunjukkan bahwa keempat variabel bebas memiliki pengaruh positif dan signifi kan terhadap kualitas suatu hasil audit.

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Published

2014-03-01

Issue

Vol. 4 No. 1 (2014)

Section

Articles

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