PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT
ABSTRACT: Great trust
of the users
of audited financial
statements and other
services provided by
a public accountant requires public
accountants to audit
the quality attention
it generates. This
study aims to
analyze the effect
of independence, competence and
professionalism of audit
quality. Quality audit
is a possibility
(joint probability) in which
an auditor will
discover and report
violations of existing
clients in the
accounting system. The
possibility of misstatement the
auditor will find depends on the auditor's understanding of the quality
(competence), after it reported a misstatement of action depends on the
independence of the auditor. High quality audit will produce reliable financial
statements as a basis for decision making. In addition,
an auditor must comply
with applicable laws and
regulations and should avoid any actions that could discredit the
profession, this is related to the principle of professional behavior of an
auditor. Object of this study is the independent auditor in Surabaya. The
research data obtained from filling out the questionnaire with
the amount of
data as many as
47 people respondent of 21 KAP. Sampling technique using
a convenience sampling. Analysis
of data using
a test of
validity, reliability test
and linear regression.
These results indicate that the
independence and professionalism does not have a positive significant effect on
audit quality, whereas a significant positive effect on the competence of
quality audit.
Keywords: Public Accountants,
Audit Quality, Independence, Competence,
Professionalism
Penulis: MIKHAIL EDWIN NUGRAHA
Kode Jurnal: jpakuntansidd120045
