Faktor-Faktor yang Berpengaruh pada Kualitas Audit

  • Wawan Rosdiana Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I G. A.M Asri Dwija Putri Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar.


Keywords: Independence, due professional care, accountability

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Published
2019-06-10
How to Cite
ROSDIANA, Wawan; ASRI DWIJA PUTRI, I G. A.M. Faktor-Faktor yang Berpengaruh pada Kualitas Audit. E-Jurnal Akuntansi, [S.l.], v. 27, n. 3, p. 2183 - 2210, june 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/46391>. Date accessed: 05 dec. 2020. doi: https://doi.org/10.24843/EJA.2019.v27.i03.p20.
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