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PENGARUH AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK RAMA WENDRA

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ABSTRACT THE EFFECT OF AUDITOR ACCOUNTABILITY ON AUDIT QUALITY IN RAMA WENDRA PUBLIC ACCOUNTANT OFFICE Written by: Yusuf Bramantika Situmorang NIM: 1632155 This study aims to determine how auditor accountability, audit quality, and to find out how the influence of auditor accountability on audit quality at the Rama Wendra Public Accountant Office. The method used is descriptive method. The data used are primary data through a questionnaire distributed to 30 auditors who worked at Rama Wendra Public Accountant Firm. To test the hypothesis of this study, using simple linear regression analysis, correlation coefficient analysis, significant test (t test), and coefficient of determination analysis using SPSS 16.0 for windows. The population used in this study are employees who work at Rama Wendra Public Accounting Firm, and the sample is 30 auditors in Rama Wendra Public Accounting Firm that are in accordance with the criteria of using purposive sampling. The results showed that r = 0.471 means that between auditor accountability and audit quality has a moderate relationship. Based on statistical analysis, it is known that the coefficient of determination shows R square = 0.222, which means that the influence given by the auditor's accountability to the audit quality is 22.2% and the remaining 77.8% is influenced by other factors outside the auditor's accountability that are not discussed in this study. . The statistical test in this study also uses a ttest with α = 0.05 and the results show a significant value of the auditor's accountability to the audit quality that is 0.009 <0.05 or seen from tcount