PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI TERHADAP KUALITAS AUDIT

Lilis Ardini

Abstract


The purpose of this research is to research the influence of competency level and
auditor independency to the audit quality resulted. Competency and independency
are two characteristics that must be have by the auditor. This research also tries to
research how big is the competency level, independency, accountability and
motivation that is had by the auditor to the audit quality when doing audit task.
The population of this research is an auditor. The sample that is researched is
auditor who works in public accounting that domiciled in Surabaya, East Java.
There are 150 questionnaires being spread. The returned questionnaire are 83.
this research is used result test double regression linear, they are t test and F test.
This  research  gives  empiric  proof to  support  the  competency  influence,
independency,accountability auditor and auditor motivation to the audit quality
partially and simultaneously.
Keywords : Audit quality, competency, independency, motivation, accuntability

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