PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIFITAS, INTEGRITAS, KOMPETENSI DAN KOMITMEN ORGANISASI TERHADAP KUALITAS HASIL AUDIT (Studi pada Kantor Akuntan Publik di Malang)

Abstract

ABSTRACT

In study solve to analyze about the effects simultaneously and partially between work experience, independence, objectivity, integrity, competence and organizational commitment to the quality of audit results in audit companies in Malang. Variables that will be used in this study are work experience, independence, objectivity, integrity, competence and organizational commitment. The sample in this survey is the audit office in Malang which is still active in its field, and the aid tool for analyzing the data already obtained is SPSS Version 22 program using multiple linear regression analysis methods. Based on a findings  the previous chapter, for results of internal auditors and control auditors can make good applications for corporate governance. More than many variables will have a positive effect on corporate governance practices. For the influence the variables above greatly affect of the quality for  audit results issued by the auditor, so the effect on satisfaction from the company.

Keywords: Work Experience, Independence, Objectivity, Integrity, Competence, Organizational Commitment, Quality of Audit