Pengaruh Independensi, Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit (Studi Empiris Pada Kantor AkuntanPublik di Kota Padang danPekanbaru)

Reni Febriyanti - Program Studi Akuntansi Fakultas Ekonomi Universitas negeri Padang

Abstract


This study aimed to examine: 1) The effect of independence to audit quality, 2) The effect of due professional careto audit quality, and 3)The effect of accountability to audit quality on Public Accountant Office at Padang and Pekanbaru city.This study considered the causative research. The population in this study are auditor who work at public accountant office in Padang and Pekanbaru city as 76 auditor. A total of 76 auditors were enrolled in this study,determined by the total sampling method.Respondent in this study were all the staff auditors which include partners, managers, senior auditrs and junior auditors with the number of 76 respondents. The data used in this study are primary data. Data collection techniques used quesioner. The method of analysis used is double regression analysis, with audit quality as dependent variable, independence, due professional care and accountability as independent variable. The results show that: 1) independence have positive unsignificant effect on the audit quality (Y) with a significance value of 0.185 is more than the alpha value of 0.05 or t count < t table is 1,344 > 2.0086 and positive β value, 2) Due professional care have positive significant effect on audit quality with significance value of 0,002 is less than alpha value of 0.05 or t count < t table is namely 3,217 < 2.0086, positive β value and 3) Accountability have negative unsignificant effect on the audit quality (Y) with a significance value of 0.418 is more than the alpha value of 0.05 or t count < t table is -0,817 > 2.0086 and negative β value. Based on the above results, it is suggested: (1) for auditor actually increase them good personality in developed audit and not influnce with perception from others as in same profession and then can complete the audit standard is independent in substansif and independent in fact (2) Auditor must increase them performance and focus in givr them thought for developed audit to get best performance.

Keyword : Audit Quality, independency, Due professional care and Accountability


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