The Effect Of The Implementation Of Quality Control Standards (SPM) On Audit Quality At Public Accounting Firm (KAP) In Malang

Abstract

The existence of a Quality Control System (SPM) is absolutely necessary for Public Accounting Firms (KAP) in an effort to maintain and control audit quality. There are nine components of Quality Control Standards (SPM) listed in SPAP (2011) SPM section 100 No. 07, including independence, personal assignment, consultation, supervision, hiring, professional growth, promotion, customer acceptance, continuity, and inspection. The goal of this study was to ascertain the impact of implementing the QCS (SPM) elements on audit quality at KAP Public Accounting Firms in Malang City. 13 Public Accounting Companies (KAP) in Malang City that are members of the Indonesian Institute of Certified Public Accountants make up the study's sample (IAPI). Techniques for gathering data include convenience sampling or interviewing people in the population who are receptive to answering questions. The researcher gave 10 questionnaires for each Public Accounting Firm (KAP) in Malang City. Using multiple linear regression analysis, the T-test, the F-test, the validity test, the reliability test, and the classical assumption test when processing data. The study's findings indicate that audit quality is influenced in part by independence, personal assignment, consultation, supervision, advancement, and inspection. Meanwhile, audit quality is not much impacted by employment, professional growth, client acceptance, or sustainability. Independence, freelancing, personal projects, consultancy, oversight, hiring, and career advancement.