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All Journal Juara: Jurnal Riset Akuntansi
Laksminingsih, Luh Gede Made
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Decision Sciences, Operations Research & Management

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PERAN KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto; Laksminingsih, Luh Gede Made
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this study is to find the influence of competence , independence of , experience and ethics auditor on the quality of audit .As for population in research it is a whole auditor the office public accountant se-bali which consisted of 88 auditor to technique the sample collection using a technique probability of sampling that is simple random sampling. Independent vari­able the research is competence, independence, experience and ethics auditors and variable dependennya is the quality of the audit.For methods data collection was carried out by using a questionnaire and testing hypothesis done by using analysis of multiple regression.Based on the results of the conducted then we can conclude that both a partial simultaneous and compe­tence, independence, experience and ethics auditors it has some positive effects on the quality of audit.
Co-Authors Gde Herry Sugiarto Asana Komang Krishna Yogantara