| dc.description.abstract | The society and the users of financial information expect that auditors can provide absolute assurance regarding the results of the audit process that is auditor opinion in financial reports. Therefore, financial information of users requires a qualified auditor's report as well as qualified audit result. There are several factors that can influence auditor to provide a qualified audit result. The objective of this research is to determine the factors which are competence, independence, and due professional care of an auditor toward audit quality. The data of this research are collected by using questionnaires. The populations are auditors working in Yogyakarta’s accounting firms. Then, data analysis is performed by employing multiple regression analysis. Hypothesis testing is to determine whether there is a positive and significant relationship between dependent and independent variables. The results of hypotheses testing reveal that the three independent variables have a positive and significant influence toward the quality of an audit. It means that the more competent the auditor, the greater his capability of doing audit and provide a qualified audit result; the more independent the auditor, the more qualified audit result; the more due professional care the auditor, the more professionalism of auditor and increase the quality of work. For future research, we suggest to extend survey area coverage and add more variable that can influence audit quality. | en_US |
