PENGARUH INDEPENDENSI, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Badan Pengawasan Keuangan dan Perwakilan Provinsi maluku)

Abstract

ABSTRACT This research aims to examine the influence of independence, task complexity and auditor experience on audit quality. This research uses quantitative methods with the object of research being auditors who work at the Maluku Province Representative Financial and Development Supervisory Agency totaling 50 auditors. The sample was determined using a saturated sampling technique. 50 questionnaires were distributed, 41 questionnaires were returned. Research data was obtained from questionnaires distributed to respondents. The data analysis method used is multiple linear regression analysis.The research results show that the independence variable has a positive and significant effect on audit quality, the task complexity variable has a positive and insignificant effect on audit quality, and auditor experience has a positive and significant effect on audit quality.

Keywords: independence, task complexity, auditor experience, and audit quality