FAKTOR–FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

AbstractThis reaserch discuss about the factors that influence on the audit quality. Independence, working experience,due professional care, accountability, time budget pressure and audit complexity is part of factors that had an influence on the audit quality. Sampling technique on this research using approach convenience sampling. The sample in this study was 84 respondents in 12 public accountant big four and non big four.This reaserach using the test of validity, reliabilitu, classical assumption and linear regression. Based on the results of the study it was concluded that the Independence, working experience,due professional care, accountability has a positive significant effect on the audit quality on financial reporting and time budget pressure and audit complexity has a negative significant effect on the audit quality. Keywords: Independence, working experience,due professional care, accountability, time budgetpressure and audit complexity, auditors, public accountant, and audit qualit