Faktor-Faktor yang Mempengaruhi Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

• Asıl Yazarlar: Ardyana, Tashia Friska (Yazar), , Drs. Agus Endro Suwarno, M.Si (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: 2017.
• Konular: Thesis; NonPeerReviewed
• Online Erişim: Connect to this object online
• Notes: https://eprints.ums.ac.id/48999/12/1.%20NASKAH%20PUBLIKASI%20upload.pdf; https://eprints.ums.ac.id/48999/24/2.%20HALAMAN%20DEPAN%20upload.pdf; https://eprints.ums.ac.id/48999/3/BAB%20I.pdf; https://eprints.ums.ac.id/48999/4/BAB%20II.pdf; https://eprints.ums.ac.id/48999/5/BAB%20III.pdf; https://eprints.ums.ac.id/48999/6/BAB%20IV.pdf; https://eprints.ums.ac.id/48999/7/BAB%20V.pdf; https://eprints.ums.ac.id/48999/8/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/48999/9/LAMPIRAN.pdf; https://eprints.ums.ac.id/48999/22/10.%20SURAT%20PERNYATAAN%20PUBLIKASI%20upload.pdf
• Keywords: HB Economic Theory

The company's management require internal auditors to obtain financial statements are reliable and trustworthy. Auditor demanded by interested parties to give an opinion on the fairness of financial reporting, but the auditor is often a dilemma with the work that audit quality is questionable. This study aims to determine the factors that affect the quality of the audit: independence, competence, objectivity, integrity, experience, due professional care, and accountability. The population in this research are all auditors who work in the public accountant office in Surakarta and Yogyakarta. The sample used in this study were 40 respondents. The analysis used data using multiple regression analysis. The results showed that R2 values obtained 0.328 which means that 32.8% of audit quality is affected by accountability, experience, independence, objectivity, competence, integrity, and due professional care, while the remaining 67.2% influenced by variables outside the model. T test results showed that competence, objectivity, experience, and accountability affect on audit quality. Whereas the independence, integrity, and due professional care does not affect the quality of the audit.