ANALYSIS OF THE DETERMINANT FACTOR OF AUDIT QUALITY IN BANDUNG PUBLIC ACCOUNTANT OFFICES

Abstract

Financial information created by the company should be examined by an external auditor where the
internal auditor must have competence, independence, integrity and work experience so as to
improve audit quality. The purpose of this study is to analyze the determinants of audit quality in
Bandung Public Accountant Offices. Research methods using explanatory research. The sampling
technique with nonprobability sampling is saturated sampling of 39 people. The data quality test
using the validity test and reliability test.
Based on the results of the study indicate that the determinants of audit quality in Bandung Public
Accountant Offices are independence, competence, integrity and work experience