Faktor-faktor yang mempengaruhi Kualitas Audit:Indepedensi, Etika Auditor dan Pengalaman Kerja
DOI:
https://doi.org/10.61722/jrme.v1i2.1212Keywords:
Audit Quality, Influence of Independence, Auditor Ethics and Work ExperienceAbstract
Audit quality is the main thing that auditors need to produce to carry out audits. Audit quality is in the form of all the potential in which the auditor, when auditing the client's financial data, can detect errors experienced in the accounting system and inform them about the results of the audit, in which to carry out this role the auditor refers to the provisions of the unit and the harmonized accountant's code of ethics. This article examines the elements that impact Audit Quality, including Auditor Ethics, Independence, and Work Experience. The target of this article is to form a hypothesis of the impact between variables to be used in subsequent studies. The results of the article are in the form of: 1) Independence has an impact on Audit Quality; 2) Auditor Ethics have an impact on Audit Quality; and 3) Work Experience has an impact on Audit Quality.
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