FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KAP SURABAYA YANG TERDAFTAR DI OJK)

  • Darmawan Joyo Raharjo
  • Sugeng Praptoyo
Keywords: competency, independency, ethic audit fee, quality control system, audit quality

Abstract

This research aimed to analyze the effect of competency, independency, ethic, audit fee, quality control system,
time budget pressure, tenure audit, auditors’ reputation, and peer review on audit quality. The research was
quantitative with survey as its approach. While, the data were primary with questionnaires as the instrument.
The population was auditors who had works at Surabaya Public Accountant Office and were listed on financial
service authority. Moreover, the data collection technique used purposive sampling, in which the sample was
based on criteria given. Additionally, there were 39 respondent which taken as sample. Furthermore, the data
analysis technique used multiple linier regression with SPSS (Statistical Product and Service Solution) 23.
After testing and analysing the data, the research result concluded competency and independency had positive
effect on audit quality. Likewise, ethic audit fee as well as quality control system had positive effect on audit
quality. Similarly, peer review had positive effect on audit quality. On the other hand, time budget pressure as
well as tenure audit did not affect audit quality. Likewise, auditors’reputation did not affect audit quality.
Keywords: competency, independency, ethic audit fee, quality control system, audit quality

Published
2020-10-14