KARYA DOSEN Fakultas Ekonomi UM, 2016

Ukuran Huruf:  Kecil  Sedang  Besar

DETERMINAN KUALITAS AUDIT

Nujmatul Laily

Abstrak


This study aims to examine the effect of independence, proffesional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The sample used in this study were 76 auditors from six public Accounting Firm in Malang. The data Collection technique was using questionnairres and was analyzed based on multiple linier regresion analysis. The result shows that partially, the independence, Professional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality.

 

Keyword: Independency, Professional Skepticism, Dysfunctional Behavior, Professional Ethics, and Audit Quality