ANALYSIS OF FACTORS AFFECTING THE AUDIT QUALITY (EVIDENCE IN DKI JAKARTA)

Abstract

The aims of this study is to examine the significant effect of ethic, commitment, independence, competence, experience, professional skepticism and job satisfaction to audit quality. The data that can be used for analysis that were gathered by survey method was as much 151 samples from total 12 public accounting firms in DKI Jakarta. The validity and reliability of instruments test were conducted before testing the hypothesis. Utilized SPSS 16.00, the research showed that the continuance commitment, independence, competence, and experience are significantly affects the audit quality. Auditor with high continuance commitment, independence, competence and experience will improve the quality of audit result. Hence, ethic, normative commitment, affective commitment, professional skepticism and job satisfaction are not significantly affects the audit quality.