Pengaruh Audit Switching, Beban Kerja dan Spesialisasi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan

Abstract

This study aims to empirically examine the effect of audit switching, workload and auditor specialization on audit quality at Public Accounting Firms in Medan. The samples of this study are 103 public accountants at 25 Public Accounting Firms in Medan, using the validity-reliability test to examine the validity and reliability of the questionnaires and the classic assumption test which is a requirement for conducting multiple linear regression analysis. The results of the research and testing of the hypotheses show that the first hypothesis is accepted, where there is a positive and significant effect of audit switching on audit quality. The second hypothesis is rejected, where there is a negative and insignificant effect of workload on audit quality. The third-hypothesis is accepted, where there is a positive and significant effect between auditor specialization and audit quality and the fourth hypothesis is accepted, where audit switching, workload and auditor specialization have a simultaneous effect on audit quality.