PENGARUH PENERAPAN PSAK 71, 72, DAN 73 TERHADAP KEMAMPUAN AUDITOR ESKTERNAL

Abstract

This research aimed to analyze the effect of implementation of PSAK 71, PSAK 72, and PSAK 73 on the external
auditor competence which was in Surabaya, East Java. The research was quantitative research. Moreover, the
research object was auditors who were in Surabaya. Moreover, the instrument in data collection technique used
questionnaires through Google form. The questionnaires were distributed directly to respondents online.
Furthermore, the population was 32 Public Accountant Offices in Surabaya. In line with that, there were 55 people
as a sample. Additionally, the data analysis technique used multiple linear regression analysis. The research result
concluded that the implementation of PSAK 71, PSAK 72, and PSAK 73 had a positive effect on the external
auditor competence who were in Surabaya. This meant, the more the implementation of PSAK 71, PSAK 72, and
PSAK 73 occurred in the audit clients’ companies, the higher the external auditor competence would be.