Pengaruh Kompetensi, Independensi, Tingkat Pendidikan dan Kepuasan Kerja Terhadap Kualitas Audit
Hasmila, Hasmila · Universitas Islam 45 / UM Indonesia
Abstrak / Ringkasan
Research conducted by researchers aims to determine whether competence,
independence, education level and job satisfaction have an influence on audit quality.
In this study related to the independent variables used are competence, independence,
level of education and job satisfaction. Meanwhile, in this study researchers used the
dependent variable of audit quality.
As for the use of analytical methods used in this study, researchers are interested in
using the Classical Assumption Test and Multiple Linear Regression Test which are
included in the SPSS 22 software application. In this study related to the type of data
used is primary data, namely auditors who work in public accounting firms (KA)
located in JABODETABEK then taken through questionnaires that are distributed
and sampling techniques in this study using purposive sampling with an observation
period of one month, so that researchers get a sample of 148 respondents.
Based on partial test results, competence, independence, education level and job
satisfaction have a significant positive effect on audit quality. For this reason, it is
expected for the next researcher
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