PENGARUH INDEPENDENSI, KOMPETENSI DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Malang)

Authors

  • Elisabeth Herastivitasurya

Abstract

Penelitian ini ditujukan kepada auditor di KAP yang berada di Kota Malang. Tujuan penelitian ini adalah untuk mengetahui pengaruh independensi, kompetensi dan pengalaman kerja terhadap kualitas audit. Metode penelitian yang dilakukan adalah penelitian kuantitatif. Pengumpulan data primer; melakukan survei dengan menyebarkan 66 kuesioner yang ditujukan kepada 11 Kantor Akuntan Publik (KAP) di Malang. Analisis data dilakukan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model) menggunakan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa independensi, kompetensi dan pengalaman kerja berpengaruh positif dan signifikan terhadap kualitas audit. 

Kata Kunci: Independensi, Kompetensi, Pengalaman Kerja, Kualitas Audit.

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Published

2018-01-23

Issue

Vol. 6 No. 1

Section

S1 AKUNTANSI

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