PENGARUH ETIKA, KOMPETENSI, INDEPENDENSI, PENGALAMAN DAN KEAHLIAN AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This research aimed to examine the effect of auditors’ ethic, competence independence, experience and expertise
on audit quality. While, the population was auditors of Surabaya Public accountant Office. Moreover, the data
were primary with questionnaires as the instrumen. The questionnaires were distributed directly to auditors.
The research was empirical. Funthermore, the data collection technique used judgment sampling, in which the
sample was based on criteria given. In line with, there were 50 auditors as sample. Mean while, the form of
questionnaire was closed questionnaire. This meant, the respondents had to choose the answer given.
Additionally, the data analysis technique used multiple linier regression. In addition, there were five variables
namely auditors ethic, competency, independence, experience and auditors expertise (as independent variables)
and one dependent variable, i,e audit quality. Based on the research result, it concluded auditors ethic,
competence, independence, experience and expertise partially had positive and significant effect on audit qality.
Likewise from coefficient determination, it concluded auditors ethic, competence, independence, experience and
expertise had contribution of 58,2% on dependent variable (audit quality). The rest of 41,8% was effected by
other factors.

Keywords : auditors ethic, competence, independence, experience, auditors, expertise, audit quality.