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.