AN ANALYSIS OF FACTORS AFFECTING AUDIT QUALITY A Study on the Accounting Firm in Yogyakarta

Abstract

The objective of this research in general is to analyze the factors affecting the audit quality of the Accounting Firms in Yogyakarta. The specific objective of this research is to analyse the influence of competency, independency, accountability, time budget pressure and due professional care on the audit quality of the accountans work at the Accounting Firms in Yogyakarta. The research is located in Daerah Istimewa Yogyakarta and conducted on September – October 2017. The population of this research were the auditor staffs who work at the Accounting Firms in Yogyakarta. There were 63 respondents as the sample of the research. This research used non-probability and convenience sampling method. Questionnaire was used as the research instrument to collect the data. The methods of data analysis in this research consisted of descriptive statistics analysis and multiple linier regression analysis. The result of the hypothesis testing showed that the competency, independency, accountability, time budget pressure and due professional care had significant influence on the audit quality of the Accounting Firms in Yogyakarta.