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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

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The purpose of this research is to find out the influence of auditor independency and competency to the audit
quality at public accounting office. The collection of data in this research has been carried out by performing
questionnaires survey. The questionnaires are issued to 150 auditors by using total sampling technique at 10
Public Accounting Office in Surabaya. The numbers of questionnaires which have returned and can be processed
are 93 questionnaires. Multiple linear regressions model is used in this research. The result of the research shows
that: 1) competency has significant and positive influence to the audit quality; it indicates that the audit quality
can be achieved if the auditor has a good competency. When the level of competencies of an auditor is better, it
will generate a better audit quality. 2) The independency of an auditor has significant and positive influence to
the audit quality, it indicates that audit quality can be achieved if auditors have high honesty and perform audit
objectively and they are not easily to be influenced since the independency of the auditors is the important thing
besides the auditors’ technical ability in accordance with the result of the research.

Keywords: Competency, Auditors Independency, Audit Quality.

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Ketersediaan

1S142480

A14/480 Ach p - c.1

Perpustakaan Pusat - Lantai 2

Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan

Informasi Detil

Judul Seri

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No. Panggil

A14/480 Ach p -

Penerbit

New Delhi : ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A14/480

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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