Auditor Experience, Due Professional Care, Accountability and Job Stress on Audit Quality
Abstract
This study employs a quantitative research methodology, utilizing primary data obtained from questionnaires, to investigate the influence of auditor experience, due professional care, accountability, and work stress on audit quality. The population of this study comprises all auditors employed at the Pekanbaru Riau Public Accounting Firm. The sample for this study was selected using the purposive sampling method, resulting in a sample size of 64 auditors. The data analysis tool utilized is SPSS version 27, while the data processing method employed is multiple linear regression analysis. The results of the partial hypothesis research indicate that the variables of auditor experience, due professional care, and accountability affect audit quality. In contrast, the variable work stress does not affect the quality of the audit. The results of the hypothesis research simultaneously have a significant effect on audit quality. The coefficient value of the adjusted R-squared (R2) is 0.869, indicating that the independent variables collectively.
Moraref