Pengaruh Pelatihan, Beban Kerja, Pengalaman Audit, Independensi dan Skeptisme Auditor Terhadap Kualitas Audit (Studi Kasus pada KAP di Kota Medan)

Abstract

This study aims to determine the influence of training, workload, audit experience, independence, and auditor skepticism of audit quality (case study of public accountant firm in the City of Medan). This research is a causal associative research type. The population of this study are 20 public accountant firm. This study uses purposive sampling to obtain representative sample. The type of data used is secondary data with data collection using documentation and literature study methods. The data analysis technique used is multiple regression analysis. This study is conducted with the aid of SPSS 2022 software. The result of this study shows that partially training and audit experience variables have positive and significant effect on audit quality. Meanwhile, workload, independence, and auditor skepticism have no effect on audit quality.