Jurnal Akuntansi
Vol. 4 No. 1 (2012)

Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit

Lauw Tjun Tjun (Unknown)
Elyzabet Indrawati Marpaung (Unknown)
Santy Setiawan (Unknown)

Article Info

Publish Date
03 Jul 2013

Abstract

The auditor need both competency and independency to improve the relevance of financial statement. The objective of this research is to know the influence of competency andindependency on the audit quality. The subject of this research are public accountant office at Jakarta Pusat. The result show that the competency has influence on the audit quality and the independency has no influence on the audit quality partially. But the competency and independency have influence on the audit quality simultaneously.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

jam

Publisher

Universitas Kristen Maranatha

Subject

Economics, Econometrics & Finance

Description

The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information ...