ABSTRAK

Tujuan penelitian untuk memberikan bukti empiris pengaruh profesionalisme,

independensi, kompetensi auditor dan etika auditor terhadap kualitas audit. Penelitian
ini menggunakan data primer berupa kuesioner yang dibagikan kepada auditor
masing-masing KAP di Jambi dan Palembang. Kuesioner yang disebar sebanyak 64
auditor namun yang kembali hanya 38. Teknik analisis data menggunakan analisis
regresi linear berganda. Hasil dari penelitian ini adalah secara parsial profesionalisme
auditor berpengaruh terhadap kualitas audit, kompetensi berpengaruh terhadap
kualitas audit, etika auditor berpengaruh terhadap kualitas audit, sedangkan
independensi auditor tidak berpengarh terhadap kualitas audit. Secara simultan
profesionalisme auditor, independensi auditor, kompetensi auditor,etika auditor
berpengaruh terhadap kualitas audit.

Kata kunci: profesionalisme auditor, independensi auditor, kompetensi auditor,etika

auditor, kualitas audit.

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 ABSTRACT
The purpose of the research is to provide empirical evidence of the influence of
auditor professionalism, auditor independence, auditor competence, and auditor
ethic to the audit quality. The primary data is used in this research in the form of
questionnaires distributed to auditors of each KAP in the Jambi and palembang. The
questionnaires were distributed as many as 64 auditors but only 38. Data analysis
techniques use multiple linear regression analysis. The result of this research is
partially auditor professionalism influences audit quality, auditor competence
influences audit quality, ethic auditor influences audit quality, while auditor
independence no effect on audit quality. Simultaneously auditor professionalism,
auditor independence, auditor competence, auditor ethic influences audit quality

Keywords: auditor professionalism, auditor independence, auditor competence,

auditor ethic, audit quality

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