PENGARUH KEAHLIAN, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA KAP SURABAYA

Abstract

This research is aimed to examine the influence of expertise, independence, and ethics to the auditor quality. The
research object is the auditor in public accountant firm in Surabaya. The sources of primary data in this research
response to the questionnaires which have been issued to the auditors. This research is an empirical research in
which the sample collection method is based on the consideration (judgment sampling) i.e. the sample collection
has been done by using predetermined criteria, so 30 respondents have been selected as samples. The form of the
questionnaires which have been used in this research is closed questionnaire. The analysis technique has been
done by using multiple regression analysis. In this research, there are six variables which consist of five
independent variables i.e. expertise, independence, and ethics and one dependent variable i.e. auditor quality.
Based on the result, it can be concluded that partially expertise, independence, and ethics have positive and
significant influence to the auditor quality. and it is supported by the determination coefficient which indicates
that expertise, independence, and ethics give influence to the dependent variable (auditor quality)
simultaneously is 53.9%, whereas the remaining 46.1% is influenced by other factors.
Keywords: expertise, independence, ethics, auditor quality