Daftar Isi: PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP di Malang)

Daftar Isi:

Public accountant is an independent auditor who provide services to the general public, especially in the field of audit of financial statements his client made. Public accountant task is to examine and provide an opinion on the fairness of the financial statements of an entity company based standards set by the accountant bond of Indonesia (IAI). Audit quality is affected by several factors, both internal and external factors. Factor very important role in determining the quality of the audit include the competence and independence. There fore the problems studied in this research are : whether the competence and independence of influence simultaneously and partially on the quality of the audit? Population in this study is the auditor who worked in public accounting firms (KAP) in Malang. Samples taken at public accounting firm Malang with criteria based on the auditor’s office some 44 senior n junior auditors. Method of data collection was conducted by questionnaire. Data were analyzed with descriptive analysis techniques and statistical analysis. Based on the result of his study concluded that the partial effect on the competence and independence of audit quality, competence and independence simultaneously auditor also affect the quality of the audit. Therefore both auditors and public accounting firms (KAP) is expected to improve audit quality.