Pengaruh Independensi, Due Professional Care, Pengalaman, Dan Etika Terhadap Kualitas Audit Pada Inspektorat Daerah Di Eks Karesidenan Surakarta

Abstract

The purpose of this research is to analyze the effect of independence, due
 professional care, experience and ethics on audit quality at the regional
 inspectorate in Surakarta residency. The population in this research are all
 auditor working at the regional inspectorate in Surakarta residency.The sampling
 method used in this study was purposive sampling method and obtained a sample
 of 55 respondents with complete data and could be tested. The data in this study is
 the primary data obtained through the survey to the auditor. Data analysis
 method used in this study is multiple linear regression analysis. The results
 showed that independence, due professional care, and experience did not
 significantly influence audit quality, while ethics had a significant positive effect
 on audit quality.