CD Skripsi
Pengaruh Kompleksitas Audit, Kompetensi, Independensi Dan Integritas Terhadap Kualitas Audit Pada Kantor Kantor Akuntan Publik (KAP) Di Pekanbaru Dan Medan
This study aims to look at examine empirically the effect of the complexity of the audit, competence , independence and integrity of audit quality in the Office of the Public Accountant in Pekanbaru and Medan.
This study uses primary data from the original data from the sources by using a questionnaire. The analytical method used is multiple regression analysis. Previously conducted analysis, each variable tested the data reliability.
Based on the analysis, it is know that the complexity of the audit and the independence of a significant effect on audit quality , competence and integrity while no effect on audit quality , with a coefficient of determination is 0.734 which shows the influence of the independent variables used in the model studies on audit quality as the dependent variable was 73 , 4 %. Meanwhile , 26.6 % more change in audit quality is influenced by other variables not included in this study .
Keywords : Audit Complexity , Competence , Independence , Integrity , Quality Audit
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