PENGARUH AKUNTABILITAS, OBJEKTIVITAS, ETIKA AUDITOR DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT

Abstract

As the role of public accountant becomes essentials for its the reliability. Of company’s financial statement, the accountant have two maintain the quality for their audit. Therefor, this research ained to find out how much the effect of accountability, objectivity, auditor etics, and its working experience on the audit quality. The population was all auditors of Public Accountant Office in Surabaya. While, the research was quantitative. Moreover, the data were primary with questionnaires as its instrument. Furthermore, the data collections technique used simple random sampling. In line with, from 19 Public Accountant Offices in Surabaya, there were 79 auditors as respondent. In addition, the data analysis technique used multiple linier regression with SPSS 20. The research result concluded accountability, objectivity, auditor ethics and working experience had positive and sigificant effect on the audit quality. In other words, the higher the accountability, the objectivity, the auditor ethics, and the working experience of auditor; the higher the audit quality would be given.
Keywords: accountability, objectivity, auditor ethics, working experience, audit quality