PENGARUH INDEPENDENSI, SKEPTISME PROFESIONAL, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG

Halim, Jessica (2016) PENGARUH INDEPENDENSI, SKEPTISME PROFESIONAL, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the relationship between independence, professional skepticism, and accountability on audit quality in the public accounting firm in the city of Palembang. The population in this study were all auditors working in the public accounting firm in the city of Palembang totaling 36 people. In this study, all of the population into the sample. In this study, testing the quality of the data (validity and reliability), classical assumption (normality of residuals, multicollinearity, and heterokedastisitas), and hypothesis testing (multiple regression analysis, t-test, F, and the coefficient of determination) with SPSS version 21. the test results indicate that the first hypothesis (Ha1) was rejected, which means that independence is not a positive significant effect on audit quality. The second hypothesis (Ha2) is received, which means that professional skepticism is significantly positive effect on audit quality. The third hypothesis (Ha3) was rejected, which means that accountability is not a positive significant effect on audit quality. Keywords: Independence, Professional Skepticism, Accountability and Quality Audit

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