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All Journal Bandung Conference Series: Accountancy
Anisa Oktapiani
Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
Economics, Econometrics & Finance

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Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit Anisa Oktapiani; Magnaz Lestira Oktaroza; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 2 No. 1 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.053 KB) | DOI: 10.29313/bcsa.v2i1.2223

Abstract

Abstract. This study had purpose to know the effect of Auditor Competence and Auditor Indepence on Audit Quality (Study on Public Accounting Firms in Bandung City). This study uses a descriptive quantitative approach, which is measured using the SPSS 23.00 multiple linear regression based method. The sample was determined based on the convenience sampling method, with a total sample of 10 Public Accounting Firms (KAP) registered at the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) so that the total respondents in this study were 30 respondents. The test of the Hypothesis use simultaneous test (f test) and partial test (t test). Abstrak. Penelitian memiliki tujuan untuk menguji apakah Kompetensi Auditor dan Independensi Auditor berpengaruh terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Bandung). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan metode regresi linear berganda yang di bantu dengan software SPSS 23.00. Sampel diambil berdasarkan metode convenience sampling, dengan jumlah sampel diambil yaitu sebanyak 10 Kantor Akuntan Publik (KAP) yang terdaftar di Direktori Institut Akuntan Publik Indonesia atau disebut “IAPI”. Banhyaknya responden sampel dalam penelitian ini yaitu 30 auditor. Guna menguji hipotesis peneliti dengan uji partial (uji t) dan uji simultan (uji f).
Co-Authors Magnaz Lestira Oktaroza Nopi Hernawati