The Effect Of Independence On Audit Quality On KAP In Medan City

Vina Arnita, Jafar Syahbuddin Ritonga, Yuni Syahputri

Abstract


This study is entitled the effect of independence on audit quality. The scope used is auditors who work at the Public Accounting Firm (KAP) in Medan City. The purpose of this study was to analyze the effect of independence on audit quality. The population used in this study were 50 auditors who worked at 5 public accounting firms (KAP) in Medan City. The research method used is a quantitative method with a descriptive research approach with a questionnaire data collection technique with a Likert scale, hypothesis testing is carried out using a simple linear regression test with the help of SPSS software version 26. the sampling technique in this study used convenience sampling techniques. The results showed that the independence variable had a positive and significant effect on audit quality. If the auditor has an independent attitude that upholds honesty and is not influenced by any party, the resulting audit quality will be better.


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References


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Proceeding International Seminar and Conference on Islamic Studies (ISCIS)

Ruang Jurnal
Pascasarjana UIN Sumatera Utara Medan
Jl. IAIN No.1, Gaharu, Kec. Medan Tim., Kota Medan, Sumatera Utara 20235, Sumatera Utara, Indonesia

Map Coordinate: Lat 3.6004988 " Long 98.6815599"



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