The Influence Of Accountability And Professionalism of Auditors Partially And Simultaneously on The Quality Of Audits at The Public Accounting Firm In Makassar City And Gowa Regency

The study aims to find out how the influence of accountability and professionalism of auditors partially and simultaneously on the quality of audits at the Public Accounting Firm in Makassar City and Gowa Regency. This research using a descriptive quantitave approach was obtained through the distribution of research questionnaires to respondents, namely auditors who work at the Public Accounting Firm in Makassar City and Gowa Regency. And then the method analysis using multiple regression analysis that’s contain data quality test (validity and reliability), the classics assumption test, coefficient determinant test, t test, and F test. The results showed that the accountability variable had meaning that accountability partially had a positive and significant effect on audit quality at the Public Accounting Firm in the City in the City Makassar and Gowa Regency. Furthermore, the auditor's professionalism variable had which means that the professionalism of the auditor partially has a positive and significant effect on the quality of the audit at the Public Accounting Firm in the City in the City Makassar and Gowa Regency. simultaneously that the accountability and professionalism of the auditor has a positive and significant effect on the quality of the audit at the Public Accounting Firm in the City in the City Makassar and Gowa RegencyPenelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan profesionalisme auditor secara parsial maupun simultan terhadap kualitas audit di Kantor Akuntan Publik di Kota Makassar dan Kabupaten Gowa. Penelitian ini merupakan jenis penelitian kuantitatif deskriptif dengan menggunakan data yang diperoleh melalui pembagian kuisioner penelitian kepada responden yakni auditor yang bekerja di KAP Kota Makassar dan Kabupaten Gowa. Metode analisis data yang digunakan adalah analisis regresi linear berganda yang terdiri dari uji kualitas data (validitas dan reliabilitas), uji asumsi klasik, uji koefisien determinais, uji t dan uji F. Hasil penelitian menunjukkan bahwa variabel akuntabilitas secara parsial berpengaruh positif dan signifikan terhadap kualitas audit di Kantor Akuntan Publik di Kota Makassar dan Kabupaten Gowa. Selanjutnya pada variabel profesionalisme auditor secara parsial berpengaruh positif dan signifikan terhadap kualitas audit di Kantor Akuntan Publik di Kota Makassar dan Kabupaten Gowa. Secara simultan akuntabilitas dan profesionalisme auditor berpengaruh positif dan signifikan terhadap kuallitas audit di Kantor Akuntan Publik di Kota Makassar dan Kabupaten Gow