PENGARUH TINGKAT INDEPENDENSI, KOMPETENSI, OBYEKTIFITAS, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT YANG DIHASILKAN KANTOR AKUNTAN PUBLIK DI SURABAYA
ABSTRACT: Company's and the
auditors profession alike are faced with severe challenges. They both have to
maintain our existence in competition
with the company's
competitors or associates
seprofesinya. The company
wants unqualified opinion as
a result of the
audit report, in order
peformanya look good
in the public eye so
it can
run its operations smoothly. Variables used in this
study were independent variables: independence, competence, objectivity,
integrity and the dependent variable
is the quality of
audits. This study
aims to analyze
the influence of the independence, competence, objectivity,
integrity of audit
quality produced by
the auditor in
Surabaya. The research
data obtained from questionnaires by
the number of
data by 35
respondents. These results
indicate that the
independence, competence,
objectivity, integrity significant
effect on audit
quality. From these
results: independence, competence, objectivity, integrity as a
concern for the auditor in Surabaya to produce a good quality audit.
Keywords: Independence,
Competence, Objectivity, Integrity, Quality Audit
Penulis: LIE DAVID GUNAWAN
Kode Jurnal: jpakuntansidd120047
