PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIFITAS, INTEGRITAS, KOMPETENSI, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS HASIL AUDIT. (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG)
Abstract: The purpose from this
research is to analize factors that affect the quality of examination results
of Public Accountant firm. This research
is a continuation from Sukriah, et al.
(2009) with the addition of variable by Ayu. (2009). This study was
important to do because of the increasing of demand of financial statement’s
users for qualified audit report.
To collecting data in this research is using a purposive sampling
technique. Data taken from Public Accountant firm in Semarang as respondent. In
this research using a free variable (Independent) Job experience, Independency,
Objectivity, Integrity, Competency, and Organizational Commitment have
influence to quality of audit results. Techniques of data analysis done with
descriptive statistical analysis, the classical assumption test, multiple
linear regression analysis, and hypothesis testing with the aid of SPSS 16.0.
The conclusion of this research is 4 variable like Job experience,
Objectivity, Integrity and Organizational Commitment had positive effect on the
quality of audit result. Otherwhile,
Independency and Competency variable isn’t have a significant effect of
quality of audit result.
Keywords: Job experience,
Independency, Objectivity, Integrity, Competency, Organizational Commitment,
Quality of audit result
Penulis: Metha Kartika
Carolita, Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd120518
