PENGARUH INDEPENDENSI, PENGALAMAN DAN DUE PROFESIONAL CARE TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor KAP Di Surabaya)

Abstract

Since its essential role in the reliability of company’s financial statement, a public accountant needs to maintain his/her audit quality. Therefore, this research aimed to analyze the effect of independency, experience, and due professional care on the audit quality.While, the research object was Surabaya Public Accountant Office. Moreover, the data were primary with questionnaires as its instrument. Furthermore, the data collection technique used simple random sampling. In line with, there were 37 auditors from 9 Public Accountant Officer in Surabaya. In addition, the data analysis technique used multiple linear regression.The research result concluded independency had positive effect on the audit quality. It meant, the higher the auditor’s independency, the better the audit quality. Likewise, experience had positive effect on the audit quality. In other words, the more experience the auditor had, the better the audit quality. As well as due professional care, it had positive effect on the audit quality, since the higher the accuracy and auditor’s skills level, the less mistake would be occurred. As the result, the audit quality became better.
Keywords: Independency, Experience, Due Professional Care, Audit Quality