THE EFFECT OF THE AUDITOR'S EXPERIENCE, OBJECTIVITY, INDEPENDENCE AND ACCOUNTABILITY AGAINST AUDIT QUALITY (Case Study of KAP Auditor in Special Region of Yogyakarta City)
Auitor Experice,Objectivity, Independence, Accountability, Audit Quality
DOI:
https://doi.org/10.24964/japd.v4i1.1800Keywords:
Objectivity, Independence, Accountability, AuditorExperience, Audit QualityAbstract
Audit quality is a probability or likelihood that an auditor discovers and reports about a violation in the client's accounting system. This study aims to examine the effect of Auditor Experience, Objectivity, Independence and Accountability on Audit Quality. To test the hypothesis of the primary data the purposive sampling method was used. Data analysis techniques used multiple linear regression analysis with audit quality as the dependent variable (Y) and the auditor's experience, objectivity, independence and accountability as the independent variable (X). After the analysis of the data found that the auditor's experience variable has a positive effect on audit quality, objectivity has a positive effect on audit quality, independence has a positive effect on audit quality and accountability has a positive effect on audit quality
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