Pengaruh Etika Auditor, Komitmen Organisasi, Independensi, Kompetensi dan Pengalaman terhadap Kualitas Audit pada Kantor Akuntan Publik Wilayah Kota Medan

Abstract

This purpose of this study is to measure the effect of Auditor Ethics, Organizational Commitment, Independence, Competence, Experience on Audit Quality on Public Accounting Firms in Medan. This study is associative, using a purposive sampling method. The population of this study were auditors working in Public Accounting Accounting Firms in Medan. Based on the predetermined criteria, the number of auditors who were sampled in this study was 77 auditors. The data analysis method used was multiple linear regression with the help of IBM SPSS Statistics 30. The results of this study indicate that auditor ethics have a positive and significant effect on audit quality, organizational commitment has a positive and significant effect on audit quality, Independence does not affect audit quality, Competence does not affect audit quality and Experience has a positive and significant effect on audit quality in Public Accounting Firms in Medan. Simultaneously, Auditor Ethics, Organizational Commitment, Independence, Competence, Experience have a significant influence on audit quality.