Effect of Competence, Independence, and Auditor Experience of Audit Quality (Study of Public Accountants in Malang City Public Accountant Office)

Liahmad Liahmad, Kartika Rusnindita, Yuni Putri Utami

Abstract


This research was conducted to find out the influence of competency, independence, experience and field experience program (ppl) on Audit Quality in Malang City. The population in this study is the auditor at the Public Accounting Firm in Malang. The sample in this study was all auditors from 8 public accounting firms in Malang.  The independent variables in this study are competence, independence, experience and ppl while the dependent variable is audit quality. The data collection method is done by using the questionnaire method. The analytical method used is multiple linear regression analysis using the help of the SPSS version 16 statistical computer program. The results of this study found that simultaneous competence, independence, experience and ppl influenced audit quality, and the results partially showed that the variables of potential, independence of experience, and ppl affected audit quality.

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References


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