PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This main aims of this study is to test whether Competency, Independency, and Motivation auditors affect the
Audit quality. The sample collection technique has been carried out by using purposive sampling. The result of
the research shows that there is a variable competency, independency, and motivation variables are used by the
researcher. When the competency and motivation of an auditor is getting high, the audit quality which is
generated by the auditor is getting better. When the perception of the respondent to the independency is getting
high, it can make the declination to the audit quality which is generated by the auditor.
Keywords: Competency, Independency, Motivation, and Audit Quality.