Jurnal Manajemen
Vol 10 No 2 (2022): Jurnal Manajemen

THE EFFECT OF AUDITOR INDEPENDENCE, EXPERIENCE, AND ACCOUNTABILITY ON AUDIT QUALITY (THE PUBLIC ACCOUNTANT OFFICE IN PALEMBANG CITY)

Hadli Hadli (Prodi Akuntansi Universitas IBA)
Wahyu Satria (Prodi Akuntansi Universitas IBA)
Ikraam Ikraam (Prodi Akuntansi Universitas IBA)



Article Info

Publish Date
28 Apr 2022

Abstract

This research aims to know the influence of the independence, the experience and the accountability to quality audits on public accountant in Palembang. Collecting samples in study using census method. Data collected by distributing questionnaries to 10 public accountant in Palembang, and only 6 public accountant willing to fill out the questionnaire. As many as 44 sheets and 39 sheets of questionnaires back. This research using SPSS version 25 for analyzing the data. The variables used in this study is composed of variabel dependent namely, the quality audit (Y), and the independent variables namely, the independence (X1), the experience (X2), and the accountability (X3). Based on the results of the test t significance level, indicating that the independence 0,003 < 0,05, experience 0,003 < 0,05 dan accountability auditor 0,578 > 0,05. The results of this research is the independence and experience auditor positive effect to the quality audit on publik accountant in Palembang, while the accountability of the auditor has no effect to the quality of the audit on publik accountant in Palembang.

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Journal Info

Abbrev

jm

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Manajemen is a scientific communication media published by the Management Study Program, Faculty of Economics, University of Palembang. The Management Journal is dedicated to researchers and academics who wish to publish research papers, technical papers, conceptual papers, and case study ...