PENGARUH PENGALAMAN KERJA, INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT

Abstract

This research is aimed to find out the influence of experience, independency, and competency to the audit quality at Public Accountant Firm in Surabaya. This research is descriptive quantitative research. The samples have been determined by using simple random sampling method in which it is the collection of information from auditors who have been working at Public Accountant Firm and wiling to give information voluntary, so 40 respondent of 8 Public Accountant Firms who live in Surabaya have been selected as samples. The data which have been applied is in the form questionnaires.The models which have been used in this research are the multiple regressions analysis. The results of the research shows that competency gives influence to the audit quality. Meanwhile, experience does not give any influence to the audit quality. It proves that experience cannot improve the audit quality which has been carried out. So as indepency which does not give any influence to the audit quality, it shows that the existence of indepency cannot improve the audit quality since independency might be disappeared in a dilemma.
Keywords: Experience, Independence, Competence, Audit Quality.