PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG

Main Author: Permatasari, Martini Tri
Format: Thesis NonPeerReviewed Book Bachelors
Bahasa: eng
Terbitan: , 2014
Subjects:
Online Access: http://repository.unissula.ac.id/2289/1/Cover.pdf
http://repository.unissula.ac.id/2289/2/Abstrak.pdf
http://repository.unissula.ac.id/2289/3/Daftar%20Isi.pdf
http://repository.unissula.ac.id/2289/4/Daftar%20Pustaka.pdf
http://repository.unissula.ac.id/2289/
Daftar Isi:
  • This study aims to find empirical evidence about the influence of the competency and independency of the auditors toward the audit quality . The number of samples in this study were 35 respondents in the public accounting firm in Semarang . The primary data collection method used was a questionnaire method . The data analysis technique used in this study is multiple regression analysis techniques. The results of this study indicate that partial competence variables have a significant effect toward the audit quality and auditor independency variables have a significant effect toward the audit quality . While, the competency and independency of auditors affect jointly or simultaneously toward the audit quality. Key words : auditor independency , competency , audits quality .