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PENGARUH AKUNTABILITAS AUDITOR, INDEPENDENSI AUDITOR DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KAP MALANG (KAP DWIKORA HARI PRIANTO, KAP MOH WILDAN DAN ADI DARMAWAN, KAP THOUFAN DAN RASYID)

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ABSTRACT THE EFFECT OF AUDITOR ACCOUNTABILITY, AUDITOR INDEPENDENCE AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY IN KAP MALANG(KAP DWIKORA HARI PRIANTO, KAP MOH WILDAN AND ADI DARMAWAN AND KAP THOUFAN AND RASYID) Disusun oleh: Antonius Natan NIM: 1732115 This study aims to determine the accountability, independence and professionalism of auditors and their impact on audit quality in Kap Dwikora Hari Prianto, Kap Moh Wildan Dan Adi Darmawan, and Kap Thoufan Dan Rasyid. This research is a quantitative study using descriptive analysis method, data collection procedures using descriptive analysis, multiple regression test and the coefficient of determination, the hypothesis which consisted of the t test and the F test. The data of this study were employees at the Malang public accounting firm. The results showed that the excellent accountability in assessing financial statements had the highest average value by the motivation indicator of 4.25 while the professional service indicator received the lowest average score of 4.11, independence with a sufficient category in assessing financial statements. In the first order, the highest average value is obtained by the report independence indicator of 3.33, while the independence indicator of work implementation has the lowest average score of 2.86 and the auditor's professionalism is very good in assessing financial statements. In the first order, the highest average value is obtained by the indicator of complying with professional ethics which has been set at 4.42 while the indicator of carrying out tasks in accordance with professional standards gets the lowest average score of 4.23. Auditors in Malang City have excellent Audit Quality in assessing financial reports. In the first order, the highest average value is obtained by the conformity indicator of inspection with examination standards of 4.45, while the quality indicator of the audit report results has the lowest average value of 4.40 and the auditors who work for KAP Dwikora Hari Prianto, KAP Moh Wildan & Adi Darmawan and KAP Thofan & Rosyid have a positive and significant effect on audit quality and auditor accountability, auditor independence, and auditor professionalism of auditors who work at KAP Dwikora Hari Prianto, KAP Moh Wildan & Adi Darmawan and KAP Thofan & Rosyid have a significant effect on audit quality. Keywords: Auditor Accountability, Auditor Indepedence, Auditor Professionalism