PENGARUH PENGALAMAN KERJA, AKUNTABILITAS DANKOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT PADAINSPEKTORAT KABUPATEN KUANTAN SINGINGI

Abstract

This study aimed to analyze the influence of work experience, accountability, and assignment complexity on audit quality at Inspectorate of Kuantan Singingi regency. The population in this study is the inspectorate apparatus of Kuantan Singingi regency. The sampling technique of it is sampling census with 35 people sample totals. It uses primary data by spreading questioners that conducted to inspectorate apparatus of Kuantan Singingi regency. The analysis technique for hypothesis testing that used in this research is multiple linear regression.

The research result shows that work experience variable has an influential on audit quality significantly, that indicated by value t calculate (3,473) > t table (2,040) with significant values 0,002 < 0,005, accountability variable is influential on audit quality, that indicated by value t calculate (7,346) > t table (2,040) with significant value 0,000 < 0,05, while assignment complexity proved that has not been influential on audit quality, that indicated by value t calculate (0,437) < t table (2,040) with significant value 0,000 < 0,05.