Pengaruh Independensi, Pengalaman, Due Profesional dan akuntabilitas terhadap kualitas Audit
PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (Studi pada Auditor di KAP “Big Four” di Indonesia) ELISHA MULIANI SINGGIH Universitas Jenderal Soedirman Purwokerto ICUK RANGGA BAWONO Universitas Jenderal Soedirman Purwokerto ABSTRACT This study extends two previous experiment (Aji, 2009 and Rahman, 2009), showing how far independency, experience, due professional care and accountability influenced audit quality. This study was conducted by using survey method with questionaire. Population in this study are entire auditors who work in “Big Four” public accountant offices in Indonesia. This study used simple random sampling where conducted by determination of sample counted with Slovin formula, so that the amount of sample 95 respondents. From 200 questionaire distributed, returned was 136 questionaire, and 11 not complete, so that only 125 questionaire could be process. Data Analysi...