EFFECT OF EDUCATION, EXPERIENCE, AUDITOR INDEPENDENCEudAND AUDIT FEE AUDITOR OF PROFESSIONALISM IN PUBLICudACCOUNTANTS IN OFFICE CENTER

摘要

Public accountants have a good strategic position in the eyes of managementudand in the eyes of users of financial statements. Great trust in the customer'sudaudited financial statements and services provided by public accountantsudeventually require attention to the quality of audits of public accountants wasuddoing. However, society has not fully put trust in the public accountingudprofession. Based on this background, this research aims to prove empirically theudinfluence of education, experience, independence of auditors, and audit fees onudauditor professionalism and to prove the dominant factor affecting theudprofessionalism of auditors.udThe sample used by as many as 15 KAP KAP each represented two respondentsudin the KAP in Central Surabaya. This sampling using simple random samplingudtechnique. Variables used in the study were 5 variables: education (X1),udexperience (X2), auditor independence (X3), the audit fee (X4), as theudindependent variable and the professionalism of auditors (Y) as dependentudvariables were analyzed using multiple linear regression analysis .udBased on the description and analysis of data that has been put forward, it can beudconcluded that multiple linear regression model produced is not suitable touddetermine the effect of education (X1), experience (X2), auditor independenceud(X3), and the audit fee (X4) to the professionalism of auditors (Y). T test resultsudare education (X1), experience (X2), auditor independence (X3), and the audit feeud(X4) does not significantly influence auditors' professionalism (Y) so that theudhypothesis of this study: (a) Hypothesis to-1 which states that Education,udexperience, independence of auditors, and audit fees affect auditorsud'professionalism KAP in Central Surabaya, not verified (b) Hypothesis to-2 whichudstates that the independence of auditors dominant influence on the professionalismudof auditors' firm, not verified.