ANALISIS PENGARUH KARAKTERISTIK INTERNAL PADA AUDITOR EKSTERNAL TERHADAP PRAKTIK PENGURANGAN KUALITAS AUDIT

Abstract

The reduced audit quality behaviour can cause the low users confidence of audit report thus becoming a threat to the audit profession. Therefore the aim of this study to examines the internal characteristic of auditor that can influence the acceptance of reduction audit quality namely, audit experience, self rate employee performance, profesional commitment, and organizasional commitment. Population of this study is the external auditors work in certified public accountant firm in Surabaya. Sampling method used in this study is the random sampling and the number of sample use the model from slovin with the assumpsion of fault tolerance level 10%. Data were collected through questionaires trageted to the auditors work in CPA firm. Validity and reliability of the data’s were analyzed before. Data analysis technique used in this study is doubled linear regression analysis. This study conclude that self rate employee performance and organizational commitment statistically effect on the reduced audit quality behaviour. Whereas audit experience and profesional commitment statistically is not effect on the reduced audit quality behaviour. Then, there are sequence of audit procedures that often reduced by auditors is using the internal auditor’s judgment and procedures that rare to reduce is undestanding theclient’s business