PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI WILAYAH SURABAYA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
DEWI, LIZNA VELINA
Subject
657.45 - AUDITING
Datestamp
2017-07-05 02:32:28
Abstract :
The public accounting profession whose responsibility is to audit of financial statements issued by the company. The public accounting profession is required to raise the reliability of financial reporting, so that use rs of financial statements to obtain reliable information on the financial statements issued by the company. The purpose of this research is to know are there any influence between competence and independence to the audit quality of public ac countant office in Surabaya. This research use primary data. And the data sources are taken from research to the fact including opinion or respondent opinion. The object of the research is 16 public accountant offices in Surabaya and 35 auditors as the research respondent. This research use random sampling as the sample taking method. This research also use normality test, heterokedastisitas test, multiple linier regression test, and hypothesis test use t test an d F test. Overall this test using SPSS version 17.0 as the data analysis technique. The result of this research showed that the competence and independence of the auditors influenced significantly to the audit quality. Keyword : Competence, Independence, And Audit Quality
The public accounting profession whose responsibility is to audit of financial statements issued by the company. The public accounting profession is required to raise the reliability of financial reporting, so that use rs of financial statements to obtain reliable information on the financial statements issued by the company. The purpose of this research is to know are there any influence between competence and independence to the audit quality of public ac countant office in Surabaya. This research use primary data. And the data sources are taken from research to the fact including opinion or respondent opinion. The object of the research is 16 public accountant offices in Surabaya and 35 auditors as the research respondent. This research use random sampling as the sample taking method. This research also use normality test, heterokedastisitas test, multiple linier regression test, and hypothesis test use t test an d F test. Overall this test using SPSS version 17.0 as the data analysis technique. The result of this research showed that the competence and independence of the auditors influenced significantly to the audit quality. Keyword : Competence, Independence, And Audit Quality
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