Fajar Lia Agustina, 15.05.52.0034
Students' Journal of Accounting and Banking

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PENGARUH KOMPETENSI, INDEPENDENSI, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Fajar Lia Agustina, 15.05.52.0034; Srimindarti, Ceacilia
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine audit quality. The population in this study are all auditors who work in Public Accounting Firm in Semarang. Sampling method used convenience sampling method and obtained a sample of 95 respondents. The method of collecting primary data was conducted through survey method by questionnaire. The data obtained were analyzed using multiple linear regression model.The results of this study show that competence have not affect on audit quality, independence have not affect on audit quality, and objectivity has effect on audit quality.