JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK
The purpose of this research is to examine and investigate empirical evident on effect of independency, experience, due professional care, competency, accountability, and reputation of Public Accountant Firms to audit quality on Public Accountant Firms.Population in this study are entire auditors who work in Public Accounting Firms in DKI Jakarta. This study used convenience sampling method. There are 127 questionnaires distributed, however 105 questionnaires was returned. The data used in this research is cross sectional data and this research used descriptive statistic, normality test, and multiple linier regression.The result of this research show that independency, due professional care, competency, and accountability significantly influence the audit quality, but experience and reputation of Public Accountant Firms don’t significantly influence the audit quality.Keyword :Independency, Experience, Due Professional Care, Competency, Accountability, Reputation of Public Accountant Firms, and Audit Quality.