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nur laela
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Journal : eBA Journal: Journal Economic, Bussines and Accounting

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Heryanto, Heru; Laela, Nur; Dewi, Riana R
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.712

Abstract

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit
Co-Authors Aan Subhan Pamungkas Abdul Hakim Prima Yuniarto Akib, Reski Devi Akib, Resky Devi Akmal Hidayat Amaliah, Zakiyatul Anwar, Ravel Ariani Saputri, Chandra Arif Mulyanto, Arif Ariyana, Ariyana Asrori, Muhammad Fuad Astuti, Etni Dwi Azis, Devi Yanti Baso Syafaruddin Cokro Aminoto Cut Citra Novita Darmawang, Darmawang Dewi, Riana R Etni Dwi Astuti Farida Farida Fiskia Rera Baharuddin Fitriani Fitriani Fitriani Hamdiyah, Hamdiyah Hasnidar Hasnidar Heryanto, Heru Ibrahim Ibrahim Ike Putri Setyatama Ilmiyani, Siti Naili Indirwan Hasanuddin Indriyani, Rinni Jumiarsih Purnama AL Kassaming Kassaming, Kassaming Kenre, Ishak Lestiyanti, Yuni M. Shaefur Rokhman Meisyaroh, Meriem Misriati Misriati, Misriati Mohammad Natsir Muhammad Ardianto Rodin Muhammad Hamsah Muhammad Idkhan, Andi Muhammad Tahir Nafisah, Zhafirah Shafa Kamalia Nasrayanti, Nasrayanti Natsir, Mohammad Nova ari Pangesti Nurbaya Nurbaya, Nurbaya Nurchamidah Nurcholis, Aflah Nurjanna Nurjanna Nursari, Sri Yuliani Nurwahid Syam, Nurwahid Papulasih, Dian Paridjo Paridjo, Paridjo Pratiwi, Galuh Dea Nur Raden Mohamad Herdian Bhakti Rafi Pradipa Rahmawati - Rahmawati - Resmawati Resmawati, Resmawati Roni, Roni Rusdiana Rusdiana Safira, Aura Nur Saputri, Chandra Ariani Sari Eko Tuswati Sari, Fitriya Sinta, Ardina Siti Naili Ilmiyani Sitti Hasriani St Nurbaya St. Nurbaya Sukarta, Asmah Sulaeman S Sulaeman Sulaeman Sulistyaningtyas - Sumantri, Indah Suci Suparta Suparta Susana, Hana Syahriani Syahriani, Syahriani Syarifuddin, Nuraeni Trian Pamungkas Alamsyah, Trian Pamungkas Ulpayani, Reski Warsiti Warsiti Wijaya, Mirza Mahbub Yuliana, Ratri Nurazizah Yundari, Yundari