Analisis Determinan Kualitas Audit (Studi Kasus Pada Kantor Inspektorat Daerah Kabupaten Lumajang)
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Institusion
Politeknik Negeri Jember
Author
Agustin, Nevi Yuan
Subject
562 - Akuntansi
Datestamp
2022-07-07 01:42:24
Abstract :
This study aims to determine and analyze the effect of independence, competence, experience and ethics on audit quality at the Regional Inspectorate Office of Lumajang Regency. This study uses a quantitative method with a questionnaire instrument. The population in this study were all auditors who worked at the Regional Inspectorate of Lumajang Regency. The sample used is the total sampling method. The data analysis technique uses multiple linear regression analysis in which the independence, competence, experience and ethics of auditors are independent variables, while audit quality is the dependent variable. The results showed that auditor independence had a significant effect on audit quality, auditor competence had no significant effect on audit quality, auditor experience had no significant effect on audit quality and auditor ethics had no significant effect on audit quality. Keywords : Independence, Competence, Experience, Ethics, Audit Quality
This study aims to determine and analyze the effect of independence, competence, experience and ethics on audit quality at the Regional Inspectorate Office of Lumajang Regency. This study uses a quantitative method with a questionnaire instrument. The population in this study were all auditors who worked at the Regional Inspectorate of Lumajang Regency. The sample used is the total sampling method. The data analysis technique uses multiple linear regression analysis in which the independence, competence, experience and ethics of auditors are independent variables, while audit quality is the dependent variable. The results showed that auditor independence had a significant effect on audit quality, auditor competence had no significant effect on audit quality, auditor experience had no significant effect on audit quality and auditor ethics had no significant effect on audit quality. Keywords : Independence, Competence, Experience, Ethics, Audit Quality
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