Pengaruh Due Proffesional dan Akuntabilitas terhadap Kualitas Audit

Abstract

Abstract. This study aims to examine the effect of Due Professional Care and Accountability on Audit Quality. This research is a quantitative research with descriptive method verification with a survey approach. The sample in this study amounted to 34 respondents who were internal auditors at 8 Public Accounting Firms in Bandung City. This study uses primary data collected through questionnaires, using saturated sampling. Data were analyzed using multiple linear analysis. The results showed that due professional care and accountability had a significant effect on audit quality. Suggestions for external auditors in 8 Public Accountant Offices in Bandung City, you should start implementing due professional care and good accountability in order to realize good audit quality. For further research, it is recommended to add variables that have more influence on audit quality, such as pre-production time budget, competence, professional commitment, and auditor independence.

Keywords: Due professional care, accountability, audit quality

 

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Due Professional Care dan Akuntabilitas terhadap Kualitas Audit. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif verifikatif dengan pendekatan survey. Adapun sampel dalam penelitian ini berjumlah 34 responden yang merupakan auditor internal pada 8Kantor Akuntan Publik (KAP) di Kota Bandung. Penelitian ini menggunakan data primer yang dikumpulkan melalui kuisioner, dengan menggunakan sampling jenuh. Data dianalisis menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa due professional care dan akuntabilitas berpengaruh signifikan terhadap kualitas audit. Saran bagi auditor eksternal di 8Kantor Akuntan Publik di Kota Bandung, sebaiknya mulai menerapkan due professional care dan akuntabilitas yang baik agar terwujudnya kualitas audit yang baik. Bagi penelitian selanjutnya, disarankan untuk menambah variabel yang lebih berpengaruh terhadap kualitas audit, seperti time budget preasure, komptensi, komitmen profesional, dan independensi auditor.

Kata kunci: Due Professional Care, Akuntabilitas, Kualitas Audit