PENGARUH INDEPENDENSI, KOMPETENSI, PENGALAMAN DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This research aimed to analyze the effect of independence, competence, experience, and auditor integrity on
audit quality. The population was public accountant offices in Surabaya. Also, the sample was auditors who
works at public accountant offices in Sutabaya. The research was quantitative. In line with, the data were primary
with questionnaire as the instrument. Meanwhile, the data collection technique used purposive sampling, in wich the
sample was based on criteria given. Moreover, the insmiment was questionnaires. The questionnaires were
distributed to respondents. Furthermore, there were only 72 questionnaires, from 90 questionnaires, which
returned. Additionally, the data analysis technique used multiple linear regression with SPSS 17 (Statistical
Product and Service Solution). The research result concluded independence had positive and significant effect on
audit quality at public accountant offices in Surabaya. Likewise, competence had positive and significant effect
on audit quality at public accountant offices in Surabaya. Similarly, experience had positive and significant effect
on audit quality at public accountant offices in Surabaya. In addition, auditor integrity had positive and
significant effect on audit quality at public accountant offices in Surabaya.
Keywords: independence, competence, experience, auditor integrity, audit quality