PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA AUDITOR KANTOR AKUNTAN PUBLIK DI PALEMBANG)
Daftar Isi:
- Public Accountant has a responsibility to keep high audit quality. Competency and independency are among the factors which influence audit quality. This research tested the influence of experience, knowledge, long relationship with clients, pressure from clients, peer review and non audit services on audit quality. Population in this research were auditors working at 10 Public Accounting Firms in Palembang. The sample was obtained by distributing questionnaires and resulted in 37 respondents. Statistic tools used to test the hypothesis was multiple regression. The results of this research was that the experience, knowledge and peer review has a positive effects on audit quality. While the length relationship with clients, pressure from clients and non audit services has negative effects on audit quality.