The Influence of Independence, Competence, Integrity, Accountability and Due Professional Care of Auditors Toward Audit Quality

Abstract

This study aims to determine whether independence, competence, integrity, accountability, and due care professional of auditors significantly influence toward audit quality, either partially or simultaneously. Population in this research is auditors who work in Accounting Firm or Kantor Akuntan Publik (KAP) in Yogyakarta. Numbers of questionnaires distributed were 52 questionnaires and 44 questionnaires can be processed. Data were analyzed using multiple linear regression analysis. The research results show that partially independence, competence, integrity, accountability, and due professional care significantly influence toward audit quality. And simultaneously independence, competence, integrity, accountability and due professional care significantly influence toward audit quality.