Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Bandung)
Daftar Isi:
- Public accountant is an independent auditor that provide services to public society especially in audit field at financial report that made by his client. The job of public accountant is checking and giving opinion about the fairness of financial report of effort entity based on standard that has been given by Ikatan Akuntan Indonesia (AIA). Audit quality can be influenced by some factors, either internal factor or external factor. The most important factor in determining of audit quality are competency and independency. Therefore the problem that has been studied in this research are : (1) Does competency and independency partially have an impact toward audit quality. (2) Does competition and independency simultaneously have an impact toward audit quality. The population in this research are auditor that worked in Kantor Akuntan Publik (KAP) in Bandung with research sample that taken with using Proportional Simple Random Sampling technique that have a measurement of 30 auditors. For data collection method has been done by questioner method. The result of this research shows that competency does not influenced toward audit quality while independency influents a lot toward audit quality. Therefore either auditor or Kantor Akuntan Publik (KAP) be expected can increase their audit quality. The attention toward audit quality from auditor will get financial report that can be trusted as a basic of decision making that useful for the part in charged.