PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT

ARDINI, LILIS (2023) PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT. Majalah EKONOMI. pp. 329-349. ISSN 1411-9501

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Abstract

The purpose of this research is to research the influence of competency level and auditor independency to the audit quality resulted. Competency and independency are two characteristics that must be have by the auditor. This research also tries to research how big is the competency level, independency, accountability and motivation that is had by the auditor to the audit quality when doing audit task. The population of this research is an auditor. The sample that is researched is auditor who works in public accounting that domiciled in Surabaya, East Java. There are 150 questionnaires being spread. The returned questionnaire are 83. this research is used result test double regression linear, they are t test and F test. This research gives empiric proof to support the competency influence, independency,accountability auditor and auditor motivation to the audit quality partially and simultaneously. Keywords : Audit quality, competency, independency, motivation, accuntability

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