FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA AUDITOR DI KAP (STUDI KASUS PADA KAP DI JAWA TENGAH)

  • Prihasantyo Siswo Nugroho Sekolah Tinggi Ilmu Ekonomi Totalwin
  • Dhian Andanarini Minar Savitri Sekolah Tinggi Ilmu Ekonomi Totalwin
  • Ratna Puji Astuti Sekolah Tinggi Ilmu Ekonomi Totalwin
Keywords: Accountability, Competence, Independence, Audit Quality

Abstract

The aim of this study is to analyze: 1) the influence of the Auditor Accountability on the Audit Quality of KAP; 2) the influence of Auditor Competence on KAP Audit Quality; 3) the influence of Auditor Independence on KAP Audit Quality. The population consists of 90 auditors, both senior and junior auditors who work at Public Accounting Firms (KAP) spread across Central Java and the sampling technique uses the random sampling method. The data collection technique was carried out by using a questionnaire, by giving a questionnaire to 90 respondents using 2 methods, namely online and offline. The validity and reliability of the questionnaire were tested before the research data was collected. The test results showed that all instruments were valid and reliable. Before the data analysis test was carried out, first the classical assumption test was carried out including the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data analysis used to test the hypothesis is the F test (Goodness of fit), multiple regression analysis test and t test. The results of this study indicate that: Auditor accountability has a significant positive effect on audit quality, Auditor competence has a positive effect on Audit Quality, and Auditor Independence does not affect audit quality.

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Published
2020-11-26