Abstract
Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality.
 Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.
Highlights
PENDAHULUAN Dalam melaksanakan tugasnya, auditor memiliki beberapa faktor internal maupun eksternal yang mempengaruhi kualitas audit
The practice that are guided by the norm and principle of the public accountant profession
so that there are no error in the audit process
Summary
Auditor memiliki beberapa faktor internal maupun eksternal yang mempengaruhi kualitas audit. Praktik audit yang berpedoman pada norma beserta asas profesi akuntan publik yang bersifat berkaitan dan independen merupakan kualitas audit. Seorang auditor harus memiliki jiwa profesionalisme yang tinggi agar tidak terjadi kekeliruan dalam proses audit. Tujuan dilakukannya penelitian ini untuk menganalisa seberapa besar e-ISSN 2302-8556 hubungan due professional care terhadap kualitas audit dan. Vol 30 No 12 apakah kualitas audit dapat dipengaruhi oleh kompleksitas tugas Denpasar, Desember 2020 dan ukuran KAP. Bukti yang didapat dari hasil penelitian adalah Due Professional. Care dan Kompleksitas Tugas memberikan pengaruh yang signifikan terhadap Kualitas Audit. Ukuran KAP tidak memiliki pengaruh signifikan terhadap Kualitas Audit. & Sitepu, Kata Kunci: Due Professional Care; Kompleksitas Tugas;. Due Professional Care, Ukuran KAP; Kualitas Audit
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