PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

Abstract

This research studies about the influence of independency, competency, and Auditor Ethic to the Audit Quality. The Scope of this research is public accountants who work in Public Accountant Firm (KAP) in Surabaya. This research is meant to analyze the influence of independency, competency, and Auditor Ethic to the Audit Quality. The sample collection technique has been done by using purposive sampling. This research uses hypothesis and research planning in the form of survey, the sample uses 10 KAP which are located in Surabaya city and the data uses questionnaires which have been issued in Public Accountant Firm. This research applies multiple linear regressions analysis model. The result of this research shows that there are variables which have positive and negative influence, so the interpretation for variables i.e.: independency, competency, and Auditor Ethic which have been used by the researcher is when the competency and ethic level that is owned by auditor is getting high, the audit quality which will be generated is getting better and it will enhance the perception of the respondents to the independency can make the decrease to the audit quality which has been generated by the auditor.
Keywords: Independency, Competency, Auditor Ethic, Audit Quality.