PENGARUH PENGALAMAN KERJA, INDEPENDENSI, INTEGRITAS, OBYEKTIVITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT
Abstract: This study is
specifically to evaluate the effect of work experience, independence,
integrity, objectivity and competence toward the audit quality. This study was
conducted by distributing questionnaires to KAP in Malang. By counting related
association division of KAP, the number of sample in this study was 63
respondents who definitely worked in 7 KAP. This research is a quantitative
study. The sample was chosen by using
purposive sampling. The hypothesis test used multiple linear regressions in
SPSS version 16. All variables in this study were measured using Likert Scale.
The results shows that all independent variables have positive effect toward
audit quality. The partial influence (T-test) showed that the variables of work
experience, Independence, Integrity, Objectivity, Competence affect audit
quality. In the other hands, the simultaneous effect is shown by the value of
R2 from 75.2 %. It was shown by work
experience, independence, integrity, objectivity, and competence which
affecting audit quality changing of 75.2% and the rest, 24.8 % in audit quality
changing, is affected by other variables which is not investigated in this
study
Kata kunci: Pengalaman Kerja, Bebas, Integritas, Objektivitas,
Kompetensi dan Kualitas Audit
Penulis: Veby Kusuma Wardhani,
Iwan Triyuwono, Muhammad Achsin
Kode Jurnal: jpmanajemendd141289
