PENGARUH INDEPENDENSI, PROFESIONALISME, DAN PENGALAMAN AUDITOR DALAM PELAKSANAAN STANDAR AUDIT TERHADAP KUALITAS AUDIT

Abstract

This research aineed to examine the effect of independence, professionalism, and auditor experience on audit quality. The population was auditors who worked in 10 Public Accountant Offices in Surabaya. Moreover, the data were primary, in the form of questionnaires. The questionnaires were distributed to the respondents. The research was empirical. Furthermore, the data collection technique used convenience sampling, in which the sample was more efficient with affordable access. In line with that, there were 110 respondents. Additionally, the closedquestionnaires were taken from respondents’ statement in which they answered one of the options given. The data analysis technique used multiple regression. In addition, there were 3 independent variables; independence, professionalism, and auditor experience. While the dependent variable was audit quality. The result conluded that: 1) Independence had a positive and significant effect on audit quality; 2) Professionalism had a positive and significant effect on audit quality; and 3) Auditor experience had a significantly positive effect on audit quality. Meanwhile, the determination coefficient value showed that independence, professionalism, and auditor experience contributed dependent variable (audit quality) for 48%. The rest of 52% was affected by other factors.