Pengaruh Elektronik Audit (E-Audit), Kompetensi Auditor, Independensi Auditor, Pengalaman Kerja terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan)

Abstract

This research aims to determine and analyze the influence of Electronic Audit (E-Audit), Auditor Competency, Auditor Independence and Work Experience on Audit Quality (Empirical Study at a Public Accounting Firm in Medan City). The population in this study was 152 auditors with a research sample of 152 people. Research data was obtained through interviews and distributing questionnaires. The data analysis technique was carried out using multiple linear regression analysis. The research results at the significance level α = 5% (0.05) show that the results of the Electronic Audit (E-Audit) t test have a positive and significant effect on Audit Quality. Auditor Competence has a positive and significant effect on Audit Quality. Independence has a positive and significant effect on Audit Quality. Work Experience has a positive and significant effect on Audit Quality. The results of the F test show that E-Audit, Auditor Competency, Auditor Independence and Work Experience together have a positive and significant effect on Audit Quality. The coefficient of determination (R2) shows that Audit Quality can be explained by the independent variables, namely E-Audit, Auditor Competence, Auditor Independence and Work Experience, amounting to 52.4 percent, while the remaining 47.6 percent is explained by other factors outside this research model.