Pengaruh Audit Capacity Stress, Client Importance, serta Spesialisasi Industri Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan

Abstract

The purpose of this research is to examine the influence of audit capacity stress, client importance, and auditor industry specialization on audit quality at Public Accounting Offices in Medan. The population of this research are 168 auditors located in Public Accounting Offices in Medan, with the numbers of sample observed are 71 auditors by purposive sampling method and using primary data obtained through questionnaries. The data analysis technique used are descriptive statistics, data quality tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The result of this research based on t Test showed that partially, Audit Capacity Stress and Auditor Specialization Industry have a negative impact on Audit Quality, while Client Importance does not effect Audit Quality. As simultaneously, Audit Capacity Stress, Client Importance, and Auditor Specialization Industry have a positive and significant effect to the audit quality. The coefficient of determination (R2) value is 31,5% indicates that Audit Quality is influenced by Audit Capacity Stress, Client Importance, and Auditor Specialization Industry. The remaining 68,5% of Audit Quality is influenced by other variables outside this research model.