PENGARUH INDEPENDENSI, AKUNTABILITAS DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang)

Abstract

The objective of this research is to analyze empirically the influence of independency, accountability, and work experience of auditors on audit quality of the auditor in public accounting firm in the city of Semarang. This study used a sample of 50 respondents, auditors found in 10 public accounting firm in the city of Semarang. Collecting data in this research by distributing questionnaires to 10 public accounting firm in the city of Semarang. This study contains four variables, which consists of three independent variables, namely the independence, accountability, and work experience of auditors, as well as the dependent variable, namely the quality of the audit. As for answering the research hypotheses using multiple regression analysis, after previously performed classical assumption test. Based on the results of this study concluded that the independency, accountability, and work experience of auditor have a positive significant effect on audit quality. So the higher the level of independence of the auditor, the higher the level of accountability of auditors, and the more experienced an auditor, it will improve the quality of audit does.