PENGARUH PENERAPAN KODE ETIK PROFESI AKUNTAN PUBLIK, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT YANG DIHASILKAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI YOGYAKARTA)

The purpose from this research is to analize factors that affect the quality of examination results of Public Accountant firm. This research is a continuation from Carolita (2012) with the addition of variable by Primaraharjo dan Handoko (2011).This study was important to do because of the increasing demand of financial statement’s users for qualified audit report. The statistic methode are used to examine the hypotheses on this reserch is multiple linear regression analysis. The sample in this resech are fifty eight auditors public. To collecting data in this research is using a purposive sampling. Data taken from Public Accountant Firm in Yogyakarta as respondent. In this research using a free variable (Independent) Obyectivity, Integrity, Competency, Professionalism, Job experience, Independency influence to quality of audit results. Techniques of data analysis done with descriptive statistical analysis, the classical assumption test, multiple linear regression analysis, and hypothesis testing with the aid of SPSS 16.0. The result of regression shows that obyectivity doesn’t have significant effect of quality of audit result. Professionalism have significant negative effect. Otherwhile integrity, competency, job experience and independency have significant positive effect on the quality of audit result. The result of the test also revealed that obyectivity, integrity, competency, Profesionalism, job experience and independency as well as simultaneously influence quality of audit result