The Effect of Auditor Independence and Professionalism on Audit Quality at a Public Accounting Firm in Medan

  • Yonson Pane STIE EKA PRASETYA
Keywords: Independence, Profesionalism of Auditor, Quality Audit

Abstract

The purpose of this study is to determine how much influence the Experience and Etichs of Auditor Against Quality Audit. The research methodology used is quantitative descriptive method, the unit of analysis in this study is Public Accounting Firm Dra. Meilina Pangaribuan MM, Public Accounting Firm Drs Katio & Partners and Public Accountant Firm and Joachim Poltak Lian & Partners as many as 30 auditors. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 auditors. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The results showed Independence variable did not affect Quality Audit while Profesionalism of Auditor affected Quality Audit at Public Accounting Firm in Medan. F test results show that Independence and Profesionalism of Auditor variables affect Quality Audit at Public Accountant Firm in Medan. The results of the coefficient of determination test show that the Quality Audit variable can be explained by the variables of Experience and Ethics of Auditor, while the remaining Quality Audit variables can be explained by other variables not examined in this study such as comptence, objectivity, integrity, etc.

Published
2021-09-13