PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR)
Abstract: This study examined
the effect of the competence and independence of the auditor's going-concern
opinions through quality audits. Tests conducted on 109 auditors who worked on
the public accounting firm in East Java. Proxied competence level of education,
training and experience, and professional education, while independence is
proxied relationships with clients, the pressure from the client, the amount of
non-audit services and feesThe results showed the level of education, training
and experience, professional education, relationships with clients and pressure
from clients positive influence going concern audit opinion, while the
non-audit services and the amount of the fee has no effect. The level of
education, training and experience, the pressure from clients and non-audit
services positive effect on audit quality, while professional education,
relationships with clients and the amount of the fee has no effect. The results
also showed a positive effect on the quality of audit opinions going concern,
but it can only mediate audit quality education, training and experience, and
the pressure from the client to the going-concern audit opinion. Based on these
results it can be concluded that the competence, independence and audit quality
is a determinant of the going concern opinions.
Penulis: ONIZ ULFA PERMATA,
SUTRISNO SUTRISNO, IMAM SUBEKTI
Kode Jurnal: jpakuntansidd120587
