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PENGARUH PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK HENDRAWINATA HANNY ERWIN & SUMARGO

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ABSTRACT THE EFFECT OF AUDITOR PROFESIONALISM ON AUDIT QUALITY ISSUED IN THE PUBLIC ACCOUNTANT OFFICE AT HENDRAWINATA HANNY ERWIN & SUMARGO Written by: Nola Kristine NIM: 1632194 This study aims to examine the influence of professionalism on audit quality at KAP Hendrawinata Hanny Erwin & Sumargo.The variables studied were the variables of professionalism measured using professional service, social obligation, autonomy, confidence as variables. independent and audit quality measured with objective, clear, concise and timely accuracy as the dependent variable.The method used in this research is descriptive method, where the data obtained by distributing questionnaires to 35 respondents, and processed using SPSS software version 23 and given conclusions. From the results of this study indicate that auditor independence has a positive and low relationship to audit quality. This can be seen from the results of the correlation test, which is 0.246 and is in the range 0.2000.399. From the results of the significance test, it can be concluded that the significant value for the effect of auditor professionalism on audit quality is 0.154> 0.05, so it can be concluded that H0 is accepted and Ha is rejected, which means that there is no significant influence between auditor professionalism on audit quality. Keywords: Auditor Professionalism, Audit Quality