PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

Abstract

Public accountants
have an obligation to maintain audit quality, it can be determined by two things: the
competence and the independence. Therefore the aim of this research is to analyze the influence of competence
and independence of the auditor to the audit quality.The population is the entire staff auditor at the Public
Accountant Firm (PAF) in Surabaya. The sample collection technique has been done by using simple random
sampling or simple random which is done by selecting it directly from random population and it has generated
as many as 50 respondents from 10 PAF auditor in the city of Surabaya. The data is the questionnaires which
have been issued in PAF, this research has been done by using multiple linear regression analysis model.It has
been found from the result of the research that the competence and the independence give positive influenceto
the audit quality, it shows that when the level of competence and independenceof the auditor is the level of audit
quality which has been generated will be high as well.
Keywords: Audit quality, competence, independence.