PENGARUH KOMPETENSI, INDEPENDENSI, OBJEKTIVITAS, DAN ETIKA TERHADAP KUALITAS AUDIT

Abstract

This research discusses about the influence of competency, independency, objectivity, and ethic to the audit quality. The scope of the research is the auditors who work in the Audit Board of the Republic of Indonesia East Java Province representative. The purpose of this research is to obtain empirical evidences that competency, objectivity, and ethic have an influence to the audit quality. This research applies quantitative method. This research has been done by using hypothesis and research design in the form a survey, the sample which has been used by auditors who work in the Audit Board of the Republic of Indonesia East Java Province representative (BPK-RI) is in the form of questionnaires which have been issued to the respondents are 50 questionnaires. The result of the analysis shows that competency, independency, objectivity, and ethic variables have positive influence to the audit quality variable, it indicates that when the level of competency, independency, objectivity, and ethic which is owned by the auditor is getting high, the level of the audit quality which will be generated by the auditor is getting high as well.
Keywords:Audit Quality, Competency, Independency, Objectivity, Ethic.