PENGARUH INDEPENDENSI, KOMPETENSI DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN DUE PROFESSIONAL CARE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru)

Anindita Nini
Emrinaldi Emrinaldi
Putra Agri Adhitya

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Vol 8, No 2 (2021): (Juli - Desember)

The research aims to determine (1) the influence of independence to audit quality, (2) the influence of competence to audit quality, (3) the influence ofintegrity to audit quality, (4) the influence of due professional care to audit quality, (5) the influence of independence to due professional care, (6) the influence of competence to due professional care, (7) the influence of integrity to due professional care, (8) the influence of independence to audit quality with due professional care as intervening variable, (9) the influence of competence to audit quality with due professional care as intervening variable, (10) the influence of integrity to audit quality with due professional care as intervening variable, (11) the influence of independence, competence, integrity and due professional care to audit quality. This study uses primer data by spread questionnaire to Public Accounting Firm in Pekanbaru. There are 65 set of questionnaire using purposive sampling.Keywords: Audit Quality, Independence, Competence, Integrity, Due Professional Care