Pengaruh Independensi Dan Kompetensi Auditor Terhadap Kualitas Audit, Studi Kasus Auditor Kap Di Sumatera Barat
Abstract: This research aimed
to investigate the effect of auditor’s independency and competency on audit
quality conducted by independent auditors who work in accounting firms in West
Sumatera. The research sample were determined using cencus method and data were
collected using adopted and modified questionnaire from several previous
researches. Population of this research is auditors who work in 7 listed public
accounting firms in West Sumatera. The respondent’s profile were dominated by junior
auditors age 20-30 years old with working experience between 0-5 years. Only
few of senior auditors and
managers/supervisors with working experience 6 to 15 years were able to fill
the questionnaires. From 50 distributed questionnaires, only 40 sets of them
were eligible to be tested and analyzed using SPSS ver. 16. for windows. The
result showed that auditor’s independency had a significant effect on audit
quality conducted by auditors who work in public accounting firms. This can be
defined as the more independent the auditor is the higher audit quality would
be performed. The same result also goes for auditor’s competency. It was proved
that auditor’s competency also had significant effect on audit quality.
Simultaneously both of independency and competency of auditor had significant
effect on audit quality conducted by auditors who work in public accounting
firms in West Sumatera.
Keywords: audit quality,
independency, competency
Penulis: Yossi Septriani
Kode Jurnal: jpmanajemendd120268
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