Pengaruh Kompetensi, Independensi, Integritas, Pengalaman Kerja, Dan Etika Auditor Terhadap Kualitas Audit(Studi Pada Kantor Akuntan Publik Surakarta dan Yogyakarta)

Abstract

The purpose of this study was to determine the effect of the competence, independence, integrity, experience, and ethics of auditors on the quality of audits. The population in this study is the Public Accounting Firm s in Surakarta and Yogyakarta. The sample were selected using purposive sampling method, ie a total of eight Public Accounting firms. The analisys method used is multiple regression analisys. The resuls showed that the variables integrity and ethics of auditors effect on the quality of audits. While the competence, independence,and experience does not effect the quality of audits