Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Vol. 11 No. 2 (2017): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)

Pengaruh Independensi Auditor Terhadap Kualitas Audit

Lilis Karnita Soleha (Sekolah Tinggi Ilmu Ekonomi Pasundan)



Article Info

Publish Date
15 Oct 2017

Abstract

This study aims to determine the magnitude of the influence of auditor independence on audit quality. The population in this study is the auditor who works on the KAP in Bandung. The sampling technique used purposive sampling method with 30 samples. Data analysis technique used is verificative analysis technique. Result of hypothesis test in this research show that auditor independence has positive and significant effect to audit quality equal to 55,60% and the rest is 44,40% influenced by another factor. To improve the quality of audits, the auditor in performing their duties independently without getting pressure from clients or parties so as to produce a quality audit.

Copyrights © 2017






Journal Info

Abbrev

jebe

Publisher

Subject

Economics, Econometrics & Finance

Description

The focus areas of the journal include, but are not limited to: Economic theories and models: The journal welcomes articles that explore and analyze economic theories, models, and frameworks to understand the behavior of markets, industries, and economies. Management practices and strategies: ...