PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIFITAS, INTEGRITAS, KOMPETENSI, DAN PROFESSIONALISME TERHADAP KUALITAS HASIL AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG).

WAWANG SETYO WIDODO

Abstract


Audit which is one part of the supervision, the practitioner consists of searching for information about what actions are carried out in an agency that is examined, comparing the results to give a recommendation on corrective measures. The goal inthis research is to determine the effect of work experience, independence, objectivity, integrity, competence, and profesionalism on the quality of the audit results (studies on public accounting office in the city of Semarang). The population of this entire office Public Accountant Auditor in Semarang. While the sample in this study were 53 auditors. The sampling technique used is multiple linear regression were first tested by using validity and reliability test. These results indicate that there are significant work experience, independence,objectivity, integrity, competence,and profesionalismon the quality of the audit results. the value of R square (R2) in the amount of 0.716 means that the variability of the variable experience, independence,objectivity,integrity, competence,and profesionalismable to explain the quality of the audit results (Y) 71.6%, while the remaining 28.4% is influenced by other variables variability not examined in this study.
Keywords: work experience, independence,objectivity, integrity, competence,profesionalism and quality of audit result


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