PENGARUH KOMPETENSI, INDEPENDENSI, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT

Abstract

This research discusses the influence of competence, independence, due professional care and accountability to the quality of audit. The Scope that used is the auditors who work in Public Accounting Firm (KAP) in Surabaya. The purpose of this research is to analyze the influence of competence, independence, due professional care and accountability to audit quality. This research is a quantitative research. The population of this research is Public Accounting Firm (KAP) in Surabaya registered at Indonesian Institute of Accountants (IAI) 2017. The sample determination in this research is determined by simple random sampling technique. The sample of this research is 12 Public Accounting Firm with the number of respondents is 61 respondents. The data used is the primary data in the form of questionnaires. The method of analysis of this research is multiple regression and statistical test t. And the tool used in this research is SPSS 20. The results of this research indicates that competence, independence, due professional care and accountability have an influence on audit quality. For the independence variable, competence, independence, and accountability influence is caused by positive influence which means if the variables rise then audit quality will increase. While for the due professional care has negative influence. In the sense that if due professional care goes down then audit quality will increase.
Keywords: competence, independence, due professional care, accountability, audit quality.