ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT INSPEKTORAT KOTA/KABUPATEN DI JAWA TENGAH
Abstract: The objectives of
this research to empirically analyze the influence of independency,
objectivity, knowledge, job experience, integrity, ethics, and auditor’s
proffesional skepticism of audit quality.
The population in this research are all auditor’s who worked on the
Inspectorate of the city/ county in Semarang, Ungaran, Salatiga, Kendal, and
Pekalongan. Sampling was conducted using a purposive sampling method and number
of samples of 62 respondents. Primary data collection method used is
questionnaire method. The data analysis technique used in This research is the
technique of multiple regression analysis.
The result showed that the objectivity, knowledge, integrity, ethics,
auditor’s proffesional skepticism have a positive and significant impact on
audit quality, while the independence and job experience of the variables do
not have a significant impact on audit quality. Value of the coefficient of
determination indicates that together the independency, objectivity, knowledge,
experience, integrity, ethics, and auditor’s proffesional skepticism contribute
to dependent variable (quality audit) of 82,8% while the remaining 17,2% are
influenced by other outside factor model.
Keywords: audit quality,
objectivity, knowledge, integrity, ethics, auditor’s proffesional skepticism
Penulis: Precilia Prima
Queena, Abdul Rohman
Kode Jurnal: jpakuntansidd120522
