PENGARUH INDEPENDENSI, KOMPETENSI, INTEGRITAS DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT

(Studi Empiris Pada Kantor Akuntan Publik (KAP) Wilayah Kota Padang)

Abstract

Great confidence in the users of financial statements of audits and other services provided by public accountants requires public accountants to pay attention to the quality of the audit they produce. The factors that affect the quality of the audit include independence, competence, integrity, and accountability. The purpose of this study is to obtain empirical evidence about the influence of independence, competence, integrity and accountability of auditors on audit quality. Data were obtained from questionnaires filled by junior auditor accountants, senior auditors, supervisors and KAP managers who worked at Public Accounting Firm (KAP) of Padang City Region. Data analysis method used is multiple linear regression. The results of this study indicate that independence, competence, and accountability have a significant effect on audit quality while integrity has no significant effect on audit quality.