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ANTESEDEN PADA KUALITAS AUDIT: DILIHAT DARI SUDUT KEAHLIAN AUDIT (STUDI EMPIRIS PADA 6 KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA)

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ABSTRACT “THE ANTECEDENTS ON AUDIT QUALITY: SEEN FROM AUDIT EXPERTISE (EMPIRICAL STUDY ON 6 CERTIFIED PUBLIC ACCOUNTANTS FIRM (KAP) IN JAKARTA” Written By: Daniel NIM: 1232088 This study aimed to test whether formal education, continuing professional development, experience and knowledge significantly influential to the quality of audits. Tools to measure or determine the quality of the audit are input, process, output and context of an audit process. The dependent variable of this research is the quality audit and independent variable of this research is the formal education, continuing professional development, experience and knowledge. The population of this research is a Certified Public Accountant registered in the Directory of public accounting firm. Methods of sample collection using a simple random sampling and the number of samples obtained amounted to 6 public accounting firm. In this study used descriptive statistical analysis, analysis of the coefficient of correlation, multiple regression analysis, classic assumption test, a test of determination coefficient, and test the hypothesis test using the F test and t with α = 0.05. For each independent variable effect positively towards the dependent variable, is visible from the test researchers are already doing. Formal education has a value of 0.008, continuing professional development has a value of 0.021, experience has a value of 0.26 and for knowledge has value 0.16. And for testing together independent variables was found to be a significant and positive impact toward the dependent variable i.e. audit quality with value of 0.001. Keywords: Continuing Professional Development, Audit Expertise, Audit Quality