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Dewi Yanti, Nurjana
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Economics, Econometrics & Finance

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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Survei Terhadap Auditor Yang Bekerja Pada Kantor Akuntan Publik Di Kota Palembang) Pradana, Aditya; Muklis, Muklis; Dewi Yanti, Nurjana
JURNAL RISET AKUNTANSI JAMBI Vol 1 No 2 (2018): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitasdiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.678 KB) | DOI: 10.35141/jraj.v1i2.62

Abstract

The title of this research is the influence of auditor’s competence and independence toward audit quality. The aim of this research is to analyze theinfluence of competence and independence toward audit quality simultaneouslyand partially. Kind of this research is descriptive that is survey in publicaccountant office in Palembang, which have recorded in IAPI 2010. In collectingthe date the researcher uses library study and field study. Time period which isused is cross sectional. Public accountant office which is researched is 7 (seven)public accountant office with 61 auditor’s as respondent. Data analysis toexamine the hypothesis uses multiple regression with the help of program SPSSV.12. Independent variable in this research is competence and independence,while dependent variable is audit quality. The result of this research show’s thatauditor’s competence and independence simultaneously influences the auditquality significantly. The auditor’s competence and independence partiallyinfluences the audit quality significantly.
Co-Authors Aditya Pradana, Aditya Muklis Muklis