Pengaruh Pengalaman Kerja, Independensi, Obyektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit
(Studi Kasus pada Kantor Akuntan Publik Kota Surakarta dan Kota Yogyakarta)
This study aims to analyze and analyze, analyze, and test the quality of audit results at the Public Accounting Firm Surakarta and Yogyakarta. Population used in this research is all Public Accountant Office of Surakarta and Yogyakarta. The sample in this research using purposive sampling method, then obtained 40 auditor as research sample. The results of this study indicate that: (1) Work Experience has a significant effect on the Quality of Audit Results. This is shown from the value of tcount (2.995) greater than ttable (2,423) with 95% confidence level or (α = 0,005) is 2,423, because tcount> ttable then H1 accepted. This means that work experience has an effect on the quality of audit results. (2) Independence has significant effect on Quality of Audit Result. This is indicated from the tcount (3, 439) is greater than the ttable (2,423) with the 95% confidence level or (α = 0.005) is 2,423, because tcount> ttable then H2 is accepted. This means that independence has an influence on the quality of audit results. (3) Objectivity has significant effect on Quality of Audit Result. This is indicated from the value of tcount (2.701) greater than ttable (2,423) with 95% confidence level or (α = 0,005) is 2,423, because tcount> ttabel then H1 is accepted. This means that objectivity has an influence on the quality of audit results. (4) Integrity has significant effect on Quality of Audit Result. This is indicated from the value of tcount (2,977) greater than ttable (2,423) with 95% confidence level or (α = 0,005) is 2,423, because tcount> ttable then H1 is accepted. This means that integrity has an influence on the quality of audit results. (5) Competence has a significant effect on Quality of Audit Result. It is shown from the tcount (5,136) greater than ttable (2,423) with 95% confidence level or (α = 0,005) is 2,423, because tcount> ttable then H1 is accepted. This means that the competence has an influence on the quality of audit results
