PENGARUH INDEPENDENSI DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (STUDI EMPIRIS KANTOR AKUNTAN PUBLIK DI SURABAYA)

Abstract

This research aimed to examine the effect of independent variable (independency and objectivity) on the
dependent variable (audit quality). While, it also to find aout whether there was no bias in audit quality of
independent auditor and; the audit was accountable or not. From this, its financial statement was expected to
give economics benefet and became main consideration in the decision making. Therefore, the independent
auditor’s profession had to ensure the increase of quality and credibility of financial information. The population
was some auditors who work at Surabaya Public Accountant Office which were listed on Directory of Indonesia
Public Accountant 2018. Moreover, the research was quantitative. Furthermore, the data were primary in the
from of questionnaires. In line with, there were 60 respondents as sample. In addition, the data analysis technique
used multiple linear regession with SPSS (Statistical Product and Service Solution). The research result
concluded independency and objectivity had positive effect on the audit quality. It meant, the higter the auditor
independency, the harder the auditor was affected by others. As consequence, the audit result was qualified and
accountable. Likewise, the higher the auditor objectivity, the more honest the auditor in doing his/her obligation
and could prevent his/her professional or business consideration.
Keywords: independency, objectivity, audit quality