PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA AUDIT DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA MEDAN

SUMMARY

This study aimed to investigate the effect on the quality of auditing of public accounting enterprises in The City of Medan of competence, independence, audit ethics, and auditors' accountability. With a sample size of 70 auditors and a random sample selection (randomly). Test hypothesis of data with traditional hypotheses. The corrected R square is 0.129, which is 12.9%, while other variables are 87.1%. The results of the debate show that auditors have no substantial effect on competence, independence, and accountability. Audit ethics have an important influence on audit quality in Medan City's public accounting firms.