PENGARUH AKUNTABILITAS, PENGALAMAN AUDIT, DAN KOMITMEN PROFESIONAL TERHADAP KUALITAS AUDIT

• Main Author: Vivi Susilawati, (Author)
• Format: Book
• Published: 2015-01-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/27912/1/ABSTRAK.pdf; http://repository.upnvj.ac.id/27912/3/BAB%20I.pdf; http://repository.upnvj.ac.id/27912/4/BAB%20II.pdf; http://repository.upnvj.ac.id/27912/5/BAB%20III.pdf; http://repository.upnvj.ac.id/27912/6/BAB%20IV.pdf; http://repository.upnvj.ac.id/27912/7/BAB%20V.pdf; http://repository.upnvj.ac.id/27912/8/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/27912/9/LAMPIRAN.pdf; http://repository.upnvj.ac.id/27912/10/AWAL.pdf
• Keywords: HB Economic Theory; HF5601 Accounting

This study was conducted to examine the effect of variable Accountability, Audit Experience and Professional Commitment to Quality Audit on Public Accounting Firm (KAP) listed in diretory IAPI in Jakarta. The population in this study amounted to 24 KAP spread in Jakarta area includes South Jakarta, North Jakarta, West Jakarta, East Jakarta and Central Jakarta. The sample in this study using purposive sampling method, the criterion of respondents are auditors who have the educational background of at least Bachelor Degree and a minimum of one year experience. The collection of data based on questionnaires distributed as much as 123, but only 88 questionnaires that can be processed. Analysis of data using multiple linear regression. The results showed that accountability, audit experience, and professional commitment simultaneously significant effect on audit quality. In addition, this study proves that accountability, audit experience, and professional commitment partial effect on audit quality.