PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

Abstract

This research aimed to examine the effect of auditor’s independence and auditor’s competence on the audit quality. While the research object was auditors who worked at Surabaya Public Accountant office. The research was quantitative research. Moreover, the data were primary, which in the form of questionnaires. The questionnaires were given directly to the respondents. Through a questionnaire the researcher will ask several questions that have been presented in the questionnaire media and ask the respondents at the Public Accountant offices in Surabaya to answer according to the circumstances that occurred during the examination. Furthermore, the population was some auditors who worked at the Public Accountant offices in Surabaya. Additionally, the data collection technique used purposive sampling technique, in which the sample was based on criteria given by the researcher. In line with this, there were 50 respondents of auditors which includes staff auditors both partners, seniors, and junior auditors from some Surabaya Public Accountant offices; as the sample. In addition, the data analysis technique used multiple linear regression analysis. The research result concluded that auditor’s independence had a positive effect on audit quality at Surabaya Public Accountant office. Likewise, auditor’s competence had a positive effect on audit quality at Surabaya Public Accountant office.
Keywords: independent, competence, audit quality