Bayu U, Randi Akwiya and Zuhrotun, Zuhrotun (2018) PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS, AUDIT TENURE, DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT. Kajian Akuntansi, 13 (1). pp. 35-43. ISSN 1907-1442
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Abstract
This study entitled “Effect of Competence, Independence, Accountability, Audit Tenure, and Professional Ethics on the Quality Audit”. The goal is to determine whether there is infl uence of independent variables, namely competence, independence, accountability, audit tenure, and professional ethics on the dependent variable is the quality of the audit. The data used in this study are primary data obtained by distributing questionnaires to all respondents, namely the independent auditor on Public Accounting Firm (KAP) in Yogyakarta. Of the 100 questionnaires distributed to respondents, who totaled 73 returned questionnaires. The data analysis used is multiple linear regression analysis. The results showed that: 1) Competency have a signifi cant effect on audit quality. 2) Independence does not have a signifi cant effect on audit quality. 3) Accountability have a signifi cant effect on audit quality. 4) Audit Tenure have a signifi cant effect on audit quality. 5) Professional Ethics have a signifi cant effect on audit quality. In this study suggested: 1) To improve the quality of the audit, the auditor should not be easily infl uenced by interested parties and are not partial to anyone to defend freedom of opinion. 2) Further research should be expanded, not only from the scope of the auditor’s executives, but can also be from the head of the Public Accounting Firm (KAP) and may consider adding other factors that can affect the quality of the audit. Key words: competence, independence, accountability, audit tenure, professional ethics, and quality audits.
| Item Type: | Article |
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| Additional Information: | competence, independence, accountability, audit tenure, professional ethics, and quality audits. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:42 |
| Last Modified: | 26 Jun 2020 11:43 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22828 |
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