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

Abstract

This research aimed to find out: (1) the effect of Auditor Independence on Audit Quality, (2) the effect of Auditor Integrity on Audit Quality, (3) the effect of Skepticism on Audit Quality, and (4) the effect of Auditor Experiences on Audit Quality at Public Account Office in Surabaya. The population was all auditors at Public Account Office in Surabaya. Moreover, the data were primary with questionnaires as the instrument. The data collection technique used simple random sampling, with 65 auditors from 14 Public Account Offices in Surabaya as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS. The result concluded that Independence had an insignificant effect on Audit Quality, Integrity had a significant effect on Audit QualityIn contrast, Skepticism had an insignificant effect on Audit Quality and the auditors’ experiences had a significant effect on Audit Quality.