FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH

Abstract

The purpose of this study was to examine the effect of the independence, experience, due
professional care and accountability for the quality of audits. The population in this study is the
auditor of KAP in Central Java. Determination of sample, using a purposive sampling method
with the criteria that auditors have a minimum 2 years experience. The data in this research is
obtained by distributing questionnaires to the respondents on 15 KAP in the city of Semarang and
Solo. For testing research hypotheses using multiple regression analysis. These results prove that
the independence and accountability effect on audit quality. So the higher attitude of
independence and accountability are owned by the auditor it will improve the quality of audits.
While experience and due professional care had no effect on audit quality.
Key words: Audit Quality, Independence, Experience, Due Professional Care and Accountability