ANALYSIS OF VARIABLE AFFECTING THE QUALITY OF AUDIT

Hamzah Fansuri  Yusuf; Femba Akris  Diantoro; Muhaimin Dimyati

doi:10.31967/prmandala.v3i0.455

Hamzah Fansuri Yusuf STIE Mandala
Femba Akris Diantoro STIE Mandala
Muhaimin Dimyati STIE Mandala

DOI: https://doi.org/10.31967/prmandala.v3i0.455

Abstract

This study aims to determine the factors that influence audit quality (at the Public Accountant Office in Surabaya).
The data used in this study are in the form of primary data collected through a questionnaire survey covering all
auditors (Partners, Managers, Senior, and Junior) who work at the Public Accounting Firm (KAP) in Surabaya. Data
processing methods using the instrument test are among the validity tests to look at data validity and reliability tests
to see the reliability of a questionnaire, data, classic assumption tests including heavier capacity tests,
multicolleneration, normality then multiple linear regression tests and partial hypothesis testing and together . The
results of the study show that the independence variables significantly influence audit quality and competence have a
significant effect on audit quality. Then tested simultaneously the influence of independent variables and competence
on audit quality significantly.
Keywords: Independence, Competence, and Audit Quality