PENGARUH AKUNTABILITAS, ETIKA PROFESI, PROFESIONALISME DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Surabaya)

Abstract

Audit quality is the outcome ofauditor’s performance in having its related task. While, auditor is determined to have higher audit quality so that having bigger responsibility of the interested parties on financial statement. Therefore, this research aimed to examine the effect of accountability, professional ethics, professionalism, and working experience on the audit quality. Moreover, the population was external auditor of Public Accountant Office in Surabaya, 2019. The research was causal-comparative with quantitative approach; which data were in form of numeric that needed some processes and research analysis. Furthermore, the data were primary. Additionally, the data analysis technique used purposive sampling, with questionnaires as the instrument. In line with, there were 78 respondents as sample. In addition, the data analysis technique used multiple linear regression. The research result partially, from hypothesis test, concluded accountability, profession ethics, professionalism, and working experience had positive effect on the audit quality. Likewise, another result from hypothesis test, concluded accountability, profession ethics, professionalism, and working experience simultaneously had positive effect on the audit quality. In brief, the result had supported all hypothesis which were formulation in this research.
Keywords: accountability, profession ethics, professionalism, working experience, audit quality