This research is purpose to know about independent variabel wich are from independence, kompetence and professional scepticism auditor toward dependent variabel is the quality audit. This research was conducted by using survey method with questionnaire. Population in this research are entire auditors who work in registered publik accountant offices in DKI Jakarta region. Total of sampled in this research, 340 questionnaire distributed, 260 questinnaire retuned, and 80 questionanaire did not return.
The result proved that independence, kompetence and professional scepticism auditor influenced quality audit. Beside that, this research proved that independence, kompetence and professional scepticism auditor For future research, we suggest to take more time and add others variabel that can influence quality audit. |