FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA

Abstract

This research is meant to examine the influence of independency, experience, accountability, integrity, andprofessionalism to the audit quality. The research object is auditors at the Public Accountant Firm in Surabaya.
The primary data source in this research is the answers on the questionnaires which have been issued to theauditors. This research is an empirical research which has been done by using sample selection method based on judgement (judgement sampling) i.e. the sample selection is carried out by using predetermined criteria so 30auditors have been selected as respondents. The form of the questionnaire which has been applied in this research
is closed questionnaire in which the answer of the statement is yes or no answer. The analysis technique has been
done by using multiple linear regressions. There are six variables in this research which consist of fiveindependent variables i.e. independency, experience, accountability, integrity, and professionalism and onedependent variable that is the result of audit quality. Based on the result of the research, it can be concluded thatindependency, experience, accountability, integrity, and professionalism partially give positive and significant
influence to the audit quality. It is supported by the determination coefficient value which shows thatsimultaneously independency, accountability, integrity, and professionalism give influence to the dependent
variable (audit quality) i.e. 79% whereas the remaining 21% is influenced by other factors.

Keywords: Independency, accountability, integrity, professionalism, audit quality