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PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT

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Corporate Governance and Financial Management Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The purpose of this research is to research the influence of competency level and auditor independency to the audit quality resulted. Competency and independency are two characteristics that must be have by the auditor. This research also tries to research how big is the competency level, independency, accountability and motivation that is had by the auditor to the audit quality when doing audit task. The population of this research is an auditor. The sample that is researched is auditor who works in public accounting that domiciled in Surabaya, East Java. There are 150 questionnaires being spread. The returned questionnaire are 83. this research is used result test double regression linear, they are t test and F test. This research gives empiric proof to support the competency influence, independency,accountability auditor and auditor motivation to the audit quality partially and simultaneously. Keywords : Audit quality, competency, independency, motivation, accuntability

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2014PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI 2018Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit 2018Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi 2019PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Kantor Akuntan Publik Kota Padang)2014PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor KAP di Semarang)2021Pengaruh E-Audit dan Kompetensi Auditor terhadap Kualitas Audit

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