PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN DAN KEPUASAN KERJA AUDITOR TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI MALANG

Abstract

ABSTRACT
This study aims to analyze and know how the influence of Independence,
Professionalism, Level of education, Professional ethics, Experience and Job
Satisfaction of Auditors on Audit Quality of Public Offices in Malang. This
research is quantitative research is causality. The population in this study is the
auditor who works at Public Accounting Firm in Malang. The data used are
primary data obtained from the distribution of questionnaires conducted at Public
Accounting Firm in Malang. To examine whether there is an influence of
independence, professionalism, level of education, professional ethics, experience
and job satisfaction on audit quality, multiple linear regression analysis
techniques are used with SPSS tools.14. The results show that: independence,
professionalism, education level, professional ethics, experience and job
satisfaction have significant effect simultaneously on audit quality. And from the
partial testing of independence of professionalism, job satisfaction has partial
effect on audit quality, while education level, professional ethics, experience have
no partial effect on audit quality.
Keywords: Independence, Professionalism, Level of education, professional
ethics, experience and job satisfaction