Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Edisi Vol. 4, No. 1, Juli-Desember 2022

PENGARUH INDEPENDENSI DAN PROFESIOANALISME AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA BANK PERKREDITAN RAKYAT DI KOTA PALEMBANG)

Mella Handayani (Universitas Muhammadiyah Palembang)

Article Info

Publish Date
31 Dec 2022

Abstract

This study aims to examine the effect of auditor independence and professionalism on audit quality at Rural Banks in Palembang City. This research is a quantitative model, and the data analyzed is multiple linear regression. Data collection techniques were carried out through the distribution of questionnaires and interviews. The statistical method uses validity test, reliability test, classical assumption test and multiple linear regression analysis test using SPSS 25. The results of the study together with independence and professionalism of auditors have a significant effect on audit quality. Partially, it shows that independence has an effect on audit quality. Professionalism has an effect on audit quality.Keywords: Independence, Auditor Professionalism, Audit Quality

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Journal Info
Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Website

Abbrev

ratri

Publisher

UNIVERSITAS TRIDINANTI PALEMBANG

Subject

Economics, Econometrics & Finance

Description

Jurnal “RATRI” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang akuntansi. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang akuntansi ...