PENGARUH OBJEKTIVITAS, INTEGRITAS, PROFIL KAP, DAN KUALITAS AUDIT TERHADAP INDEPENSI AUDITOR

Abstract

Public accountant or an independent auditor in auditing the client company has a strategic position as the third
partieswho carry out the duties and the responsibilities from the manager to audit the company financial
statement. Public accountant is the profession whichis trusted by the community. Public accountant is expected
as the neutral party who does not take side. The great trust from the usersof audited financial statements and
other services which have provided by public accountants has requiredthe public accountant to notice the
independence in carrying out their tasks. This researchis meant to find out the influence of objectivity, integrity,
KAP profile, and audit quality to the auditor independence. The data has been obtained by issuing
questionnaires to 50 respondents whoare the auditors in public accountant firm in Surabaya. The analysss has
been performed by using multiple linear regressions analysis. Based on the survey result, it has been revealed
that objectivity give significant influenceto the independence of the auditor, integrity give significant influenceto
the independence of the auditor, KAP profile give significant influence to the independence of the auditor, and
audit quality give significant influence to the independence of the auditor in public accountant firm in Surabaya.
Keywords: objectivity, integrity, KAP profile, audit quality, auditor independence