PENGARUH STRES KERJA AUDITOR, PROFESIONALISME AUDITOR DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This study was conducted to analyze the effect of auditor’s work stress, auditor professionalism, and auditor’s work experience on audit quality with the population of respondents working as auditors at public accounting firms domiciled in Jakarta with the junior auditor to senior auditor positions. The number of respondents collected in this study was 90 respondents. This study uses multiple linear regression analysis and data processing using the Statistical Package for Social Sciences (SPSS) version 25.0. The results showed that the auditor’s work stress did not affect audit quality. Meanwhile, auditor professionalism and auditor’s work experience have a positive effect on audit quality.