PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDIT

Abstract

This research been done with the purpose to analyze the influence of quality, independence and ethics to the audit quality at Public Accountant Office in Surabaya.The population that been the object of the research are all the auditor who works at Public Accountant Office in Surabaya. The sampling technique that been used in this research is purposive sampling method, the sampling based on certain consideration and criteria. With the sample size is 50 respondents. The data obtained in this research is the primary data obtained of answers to questionnaires distributed to the auditors at the Public Accounting Office (KAP) in Surabaya. In an effort to answer the problems in this research will be used multiple linear regression.The result of the research shows that competence has significant influence to the audit quality at Public Accountant Office in Surabaya. And independence has a significant influence on the audit quality at Public Accounting Office in Surabaya. As well as ethics have a significant influence on the audit quality at Public Accounting Office in Surabaya.
Keywords: compensation, independence, ethics, audit quality