Pengaruh Independensi, Due Professional Care danAkuntabilitasTerhadapKualitasAudit (Studi Empiris Pada Kantor AnkuntanPublik di Kota Padang danPekanbaru)
Abstract: This study aimed to
examine: 1) The effect of independence to audit quality, 2) The effect of due professional careto audit
quality, and 3)The effect of
accountability to audit quality on Public Accountant Office at Padang and
Pekanbaru city.This study considered the causative research. The population in
this study are auditor who work at public accountant office in Padang and
Pekanbaru city as 76 auditor. A total of
76 auditors were enrolled in this study,determined by the total sampling
method.Respondent in this study were all the staff auditors which include
partners, managers, senior auditrs and junior auditors with the number of 76
respondents. The data used in this study are primary data. Data collection
techniques used quesioner. The method of analysis used is double regression
analysis, with audit quality as dependent variable, independence, due
professional care and accountability as independent variable
The results show that: 1)
independence have positive unsignificant
effect on the audit quality (Y) with a
significance value of 0.185 is more than the alpha value of 0.05 or t count
< t table is 1,344 > 2.0086 and positive β value, 2) Due professional
care have positive significant effect on audit quality with significance value
of 0,002 is less than alpha value of 0.05 or t count < t table is namely
3,217 < 2.0086, positive β value and 3) Accountability have negative
unsignificant effect on the audit
quality (Y) with a significance value of 0.418 is more than the alpha
value of 0.05 or t count < t table is -0,817 > 2.0086 and negative β
value. Based on the above results, it is suggested: (1) for auditor actually
increase them good personality in developed audit and not influnce with
perception from others as in same profession and then can complete the audit
standard is independent in substansif and independent in fact (2) Auditor must
increase them performance and focus in givr them thought for developed audit to
get best performance.
Penulis: Reni Febriyanti
Kode Jurnal: jpakuntansidd140666
