Pengaruh independensi, kecermatan profesional, pengalaman kerja, kompetensi, akuntabilitas dan reputasi kantor akuntan publik terhadap kualitas audit
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Institusion

Universitas Multimedia Nusantara

Author

Pritasari, Dyah, Maharani

Subject

HJ9701-9940 Public accounting. Auditing 

Datestamp

2017-07-06 04:35:25 

Abstract :
The objective of this research is to examine the effect of auditor?s independency, due professional care, job experience, competency, accountability, and reputation of Public Accountant Firm towards audit quality. This research is conducted by using method survey to public accountants who working settled in Public Accountant Firm in Jakarta and Tangerang, in 2013 and have one year minimum experience and S1 minimum education, as respondents with type research of causality. This research use convenience sampling, so that the amount of sample is 103 respondents. 175 research questioners delivered to public accounting firm and returned was 131 questioners or 74,86%. The result of the test revealed independency, due professional care, job experience, competency, accountability, and reputation of Public Accountant Firm as well as simultaneously influence quality of audit result, Partially, independency, job experience, and competency have significant influence to quality of audit result, but due professional care, accountability, and reputation of Public Accountant Firm didn?t influence audit quality. Future research expected can add more variable like ethics, motivation, objectivity, and integrity and extend the population. 

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