PENGARUH INDEPENDENSI, PENGALAMAN KERJA, KEMAHIRAN PROFESIONAL, AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT

Abstract

The profession of public accountants is recognized nowaday by the public from the audit services provided to
users of financial information. Public accounting is needed in fostering public confidence in the activities and
performance of the company. This research aims to examine the influence of independence, work experience,
professional proficiency, accountability and competence on audit quality. The sample of this research consists of
7 public accounting firms in Surabaya. The sampling was done by purposive sampling method. Data collection
techniques in this research using a questionnaire. The type of data used in this research is primary data collected
through sending questionnaires to respondents. The research method is quantitative, while the analytical
technique using Multiple Linear Regression Analysis. The result of determination coefficient value is 97,1%,
and each of independence variable, work experience, professional proficiency, accountability and competence
have significant influence to audit quality. While 2.9% audit quality disclosure can be explained by other
variables outside the research model. The result of model feasibility test is obtained that the model is suitable to
be used for further research. The result of hypothesis testing is the influence of independence variable, work
experience, professional proficiency, accountability and competence have a positive and significant influence on
audit quality.
Keywords: independence, work experience, accountability, competence, audit quality