PENGARUH PROFESIONALISME, INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI

(Studi Empiris Pada KAP di Provinsi Bali)

Authors

  • Anak Agung Candra Pratiwi Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • AA Putu Gde Bagus Ari Susandya Universitas Mahasaraswati Denpasar

Keywords:

professionalism, independence, competence, audit quality

Abstract

This study examines the influence of professionalism, independence and auditor competence on audit quality. With the inconsistency of the results of previous research and the occurrence of cases of violations of the auditor's code of ethics that can affect audit quality so that motivates researchers to conduct research again on audit quality. The sample used was 77 auditors obtained based on saturated sampling technique, which is the technique of determining the sample if all members of the population are used as samples. The analysis technique used is multiple linear regression analysis. The results showed that the variables of professionalism and independence had a positive effect on audit quality, while the competency variable had no effect on audit quality.

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Published

2020-02-21

Issue

Vol. 2 No. 1 (2020): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles