Daftar Isi: PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MALANG

Daftar Isi:

This study aims to demonstrate empirically the influence of the competence and independence of the auditor on audit quality of the Public Accounting Firm in Malang. Type of research conducted was associative research. Object of research that is Public Accounting Firm in Malang. Type of data used in this study were primary data. Data acquisition techniques using questionnaires. The questionnaire in this study using two variables X, namely Competence and Independence. And a variables Y that audit quality. Analysis tool used is multiple linear regression analysis is to examine the effect of competence and independence to audit quality of the Public Accounting Firm. The analysis showed that the competence and independence of the auditor simultaneously significantly affect audit quality so the higher the competence and independence possessed by an auditor that audit quality, the better the resulting. Partially competence significantly affect audit quality and the effect is caused by positive, while independence was also significantly affect the quality of the audit, but the effect is caused by negative.