Effect of Accountability and Audit Knowledge on The Auditor Work Quality in Accounting Public Office Makassar
The purpose of this study was to examine the effect of accountability and knowledge of auditing to the work quality of auditors in the public accounting firms in Makassar. The independent variable used in this study was the Accountability (X1), Knowledge of Auditing (X2) and the dependent variable was the work quality of auditors (Y). The data used are primary data in the form of a questionnaire distributed to auditors in public accounting firms. The questionnaire distributed to respondents 40 and questionnaires returned as many as 31. This study uses a quantitative approach and using a multiple linear regression analysis. This study also uses the classical assumption test and hypothesis testing in the form of t statistical tests and statistical tests F.The results of this study indicate that simultaneously, accountability variables (X1 ) and knowledge of auditing (X2) have a significant effect on the work quality of auditors (Y). Partially, these two variables, namely accountability and knowledge of auditing have a positive effect on the work quality of auditors. Based on the classical assumption test performed, the first is the normality test in get the results of significant value indicates the data is normally distributed.
Keywords - Accountability, audit knowledge, work quality of auditors.