Pengaruh Etika Auditor, Perilaku Disfungsional, Independensi, dan Pengalaman Terhadap Kualitas Audit (Studi Empiris pada Auditor KAP di Surakarta dan Semarang)

摘要

This study aims to determine whether there is influence between the ethics of auditors, dysfunctional behavior, independence and experience to audit quality. This study uses a questionnaire survey as data collection instruments. The population in this study were all auditors working in KAP. The samples are auditors who worked on KAP in Surakarta and Semarang. The sample in this study were taken by convenience sampling method. Based on the sampling technique is used, obtained 46 respondents. Model data analysis used is multiple linear regression model by using SPSS version 16.0. The results showed that the auditor ethics and independence of positive and significant impact on audit quality, and experience no significant effect, while the dysfunctional behavior of a significant negative effect on audit quality. The amount Adjusted R2 ethical auditors, dysfunctional behavior, independence, experience on audit quality is 61.8%. While the remaining 38.2% is influenced by other variables that are not described in this study