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PENGARUH KOMPETENSI, OBJEKTIVITAS DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT
The purpose of this research is to examine the influence of the competence, objectivity and work experience to the audit quality. Researcher examines audit quality at the public accountant firm in Surabaya city. The problems which can be formulated in this study is whether the competence, objectivity and work experience give positive influence to the audit quality.The sample collection has been done by using purposive sampling method, and the total samples are 40 respondents. The population in this research is all auditors who has been working at 8 Public Accountant Firms in Surabaya. The primary data collection method has been done by issuing questionnaires and the data analysis technique has been done by using multiple regressions analysis. The processed data has been done by using respondent who has position as junior, senior and partner, who has been working at least one year.The result of the hypothesis in this research shows that competence, objectivity and work experience give significant and positive influence to the audit quality. It shows that when competence, objectivity and experience of auditor in auditing increases, the audit quality which has been generated will increase as well. It is suggested to the auditors to the improve competence, objectivity and work experience auditors in auditing so a qualified audit report can be made and the right decision can be made and trusted by the company.
Keywords: competence, objectivity, work experience, audit quality.
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