PENGARUH AKUNTABILITAS DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This research aimed to examine the effect of motivation, social obligation and auditor’s professionalism on the audit quality. While, the population was external audit of Public Accountant Office (KAP) Surabaya. The research was causal-comparative with quantitative approac. Moreover, the instrument used survey. Furthermore, the data were primary with questionnaires distribution as its sampling technique. Meanwhile, the data collection technique used purposive sampling. In line with, there were 58 respondents as sample. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Services Solutions) 23.0. Based on the research result, from proper model test, it concluded motivation, social obligation, and auditors’ professionalism were feasible to be used in this research on the audit quality. Besides, from t test, it concluded motivation along with social obligation and auditors’ professionalism had positive and significant effect on the audit quality. In brief, the result supported all the hypothesis which had formulated in this research.
Keywords: motivation, social obligation, auditors’ professionalism, audit quality.