Pengaruh Karakteristik Auditor terhadap Kualitas Audit

(Studi Kasus pada Kantor Akuntan Publik di Surakarta)

  • Lintang Kurniawati Universitas Muhammadiyah Surakarta
  • Nur Kholis Sekolah Tinggi Ilmu Ekonomi Surakarta
  • Hestin Mutmainah Sekolah Tinggi Ilmu Ekonomi Surakarta
Keywords: competence, independence, accountability, audit quality

Abstract

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

Author Biographies

Lintang Kurniawati, Universitas Muhammadiyah Surakarta

Fakultas Ekonomika dan Bisnis

Nur Kholis, Sekolah Tinggi Ilmu Ekonomi Surakarta

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Hestin Mutmainah, Sekolah Tinggi Ilmu Ekonomi Surakarta

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Published
2019-03-30
How to Cite
Kurniawati, L., Kholis, N., & Mutmainah, H. (2019). Pengaruh Karakteristik Auditor terhadap Kualitas Audit. Journal of Applied Accounting and Taxation, 4(1), 58-68. https://doi.org/10.30871/jaat.v4i1.1190