Pengaruh Karakteristik Personal Auditor Dan Independensi Terhadap Kualitas Audit

Abstract

This study aims to determine the effect of Personal Auditor Characteristics and Independence on Audit Quality. This study uses a quantitative method using a causal approach or associative research, which aims to determine the relationship between variables, either influencing or being influenced. The results showed that there was an influence or relationship between the independent
variable Personal Auditor Characteristics (X1) and the dependent variable Audit Quality (Y). For Independence (X2) there is an not influence or relationship on Audit Quality (Y). Based on the F test simultaneously there is a significant influence or relationship between Personal AuditorCharacteristics (X1) and Independence (X2) on Audit Quality (Y).