PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT

Abstract

Public accounting profession is a profession that is expected to put confidence as
parties can conduct an audit of the financial statements and may be responsible for the
opinion given. Of the public accounting profession, the public expects that assessment
independent and impartial to the information presented by management companies in the
financial statements. This research was conducted with the aim to obtain empirical evidence
whether the factors ofcompetence, independence, professionalism, integrity auditor effect on
audit quality. T-test results showed that the factors of competence, independence,
professionalism auditors effect on audit quality. While factors do not affect the integrity of the
auditors on audit quality. The coefficient of determination indicates that the factors of
competence, independence, professionalism, integrity of the auditor is able to explain the
quality of audits by 85 %, while the remaining 15%is explained by other variables that are
not used in this study.