PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS, KOMPLEKSITAS TUGAS DAN AUDIT TENURE TERHADAP KUALITAS AUDIT

Abstract

This study aimed to get empirical evidence of competence, independence, accountability, complexity of the task and audit tenure on audit quality. Audit quality is a probability where the auditor when auditing the client's financial report can find violations that have occurred in the client's accounting system and report it in the audited financial report. The fairness of financial reports that have been audited by a public accountant is more reliable than those that are not or have not been audited. This study aims to test and obtain empirical evidence regarding the influence of competence, independence, accountability, task complexity, and audit tenure on audit quality at public accounting firm in Bali Province. The sample is all the auditors who work in KAP province of Bali. The sampling method by using nonprobability sampling with sampling purposive sample technique and the total is 82 auditor. Data was collected by questionnaire and data analysis technique used is multiple linear regression analysis. The results of the analysis show that competence positive effect on audit quality, independence has no effect on audit quality, accountability positive effect on audit quality, complexity of the task negative effect on audit quality, and audit tenure has no effect on audit quality.