Factors Affecting The Quality of Audit

Abstract

This study aims to determine and analyze the influence of factors that affect audit quality. This research was conducted because there are problems / phenomena related to factors that can affect audit quality. The population in this study were auditors in 10 Public Accounting Firms (KAP) Palembang City with a total of 60 auditors. The research method used in this research quantitative, to prove the hypothesis by using the SPSS application. The analysis technique in this study is descriptive statistical analysis and inferential statistics. The results of the descriptive analysis showed, that there were variables included in namely Accountability with low criteria and Audit Quality with medium criteria, whereas Integrity, Audit Evidence and Professional Ethics with tall criteria. From inferential statistical analysis the show: auditor integrity has no effect on audit quality, accountability affects audit quality, audit evidence affects audit quality, professional ethics affects audit quality.