PENGARUH KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT PADA PROFESI AKUNTAN PUBLIK DI SURABAYA
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Institusion

Universitas Pembangunan Nasional Veteran Jawa Timur

Author

Defianti , Riswandi

Subject

HF5601 Accounting 

Datestamp

2014-08-12 01:53:29 

Abstract :
Public accountants are independent auditors that provide services to the general public , especially in the field of audit of financial statements made by his client. Public accountants task is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Indonesian Institute of Accountants (IAI). Under these conditions, Public accountants have an the quality of the resulting audit. Due to the good quality of the audit report will be generated that is able to present audited and reported findings to the truth about the financial condition of its clients. Therefore, the issues examined in this study are: (1) Is the competence and independence of influence on audit quality. (2) Which is the most dominant among the competence and independence of their effects on audit quality. This study uses primary data collected by distributing questionnaires to the respondents at random. The population in this study is the auditors who work in Public Accounting Firm (KAP) in Surabaya. The independent variable in this study is the competence and independence of public accountants, while the dependent variable is the quality of the audit. Based on the results of this study concluded that competence only partially affect audit quality while simultaneously affect the competence and independence of the auditors on audit quality. Therefore, both the auditor and Public Accounting Firm (KAP) is expected to improve the quality of the audit. Keywords: Public Accountants, Competence, Independence, Audit Quality. 

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