The Effect Of Accountability, Independency, And Auditor Experience For Audit Quality In Accounting Firm Yogyakarta

Abstract

This study aims to analyze the effect of accountability, independence, and auditor experience on audit quality. The population in this study were all auditors who worked at PAF in Yogyakarta. Sampling was done using the convenience sampling method, and the number of samples was 44 respondents. The method of data collection was carried out by survey using a questionnaire. The data analysis technique used in this research is the multiple linear regression analysis techniques. The results of this study indicate that the accountability, independence, and experience of auditors simultaneously affect the quality of audits at PAF in Yogyakarta. Partially, only accountability affects audit quality, while auditor independence and experience do not affect audit quality.