ANALISIS PENGARUH KEAHLIAN, PENGALAMAN AUDITOR, KOORDINASI, KOMUNIKASI DALAM TIM TERHADAP KUALITAS AUDIT

Abstract

This study analyzes the influence of expertise, auditor experience, team coordination, and
communication on audit quality at KAP XYZ. A quantitative method with a survey approach was
used in this research, involving 30 auditors at KAP XYZ. Data were collected through
questionnaires and analyzed using multiple linear regression. The results showed that only
auditor experience has a positive and significant influence on audit quality, while expertise, team
coordination, and communication do not show significant effects. These findings suggest that
KAP XYZ should focus on enhancing auditor experience through continuous training programs
to improve audit quality. The conclusion of this study emphasizes the importance of auditor
experience in producing high-quality audits. Therefore, the implementation of continuous
professional development and training programs is highly recommended to ensure auditors
possess the necessary skills and knowledge.