PENGARUH KOMPETENSI DAN INDEPEDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA AUDITOR KAP DI JAKARTA SELATAN)
| Main Authors: | EMIL SHANDHI PRADHANA, Pembimbing: DRS. FATHONI ZOEBAEDI, MM, Ak, CA, Pembimbing Metodologi: SALIS MUSTA ANI, S.E, S.S, M.S, Ak |
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| Format: | Karya Ilmiah Mahasiswa |
| Terbitan: |
Fakultas Ekonomi & Bisnis Universitas Pancasila (FEB-UP)
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| Subjects: | |
| Online Access: |
http://perpus.univpancasila.ac.id:80/uplib/index.php?p=show_detail&id=88364 |
Daftar Isi:
- ABSTRACT Purpose of this research is to influence the competence and independence simultaneously and partially on audit quality. The method used is multiple regression analysis. Based on the results of research competence and independence of variables simultaneously significant effect on audit quality, where as partial competence and independence of the variables that significantly effect the audit quality variable in the t test with ? = 5%. Donations of competence and independence of the variables together (simultaneously) on audit quality variables 30,5%. To improve audit quality should be improving the competence of the auditors that the provision of training and provided an opportunity for auditors to follow the courses or improving professional education, and auditors who have the task of his clients really sought an independent, not under pressure from clients, has no feeling so uncomfortable in carrying out its audit duties completely objectives and can produce high quality audits, in accordance with the code of ethics of public accountants concerning the competence and independence (SPAP 2001). Key words : competence, independence, audit quality