Analysis of Audit Quality at Public Accounting Firm Kanaka Puradiredja

  • Frenky Situmorang STIE Eka Prasetya
Keywords: Professionalism, Competence, Audit Quality

Abstract

This study uses quantitative data types and data sources are primary data. The population in this study were auditors who worked at the Public Accounting Firm Kanaka Puradiredja, Suhartono and Drs. Syahrun Batubara. Samples taken as many as 31 respondents using the saturated sampling method. Data collected through a questionnaire. The results of a partial study showed that the Professionalism was positive and significant influence on Audit Quality then the 1 (first) hypothesis on this study was acceptable. The results of the study in a partial Competence are positively and significantly affected by Audit Quality, the 2 (second) hypothesis of the study is acceptable. The results of simultaneous research showed the Professionalism and Competence positively and significantly impact the Audit Quality at the Public Accounting Firm Kanaka Puradiredja, Suhartono and Drs. Syahrun Batubara. The result of coefficient of determination of determination indicated that the Audit Quality can be explained by the variable Professionalism and Competence, while the rest of the Audit Quality variables can be explained by other variables that are not researched in this study as fee audit and independency.

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Published
2021-09-13