PENGARUH INDEPENDENSI, KOMPETENSI, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK
Penulis : Siti Zulaikhah, 2019-08-27, ISSN : 1693-7201, 12 Hal
This researchaims to analyze and give an empirical proof of independence, competence and experience provided by auditor in the Public Accounting Office on the audit quality. Samples used are as many as 50 respondents, they are auditors who work at 4 Public Accounting Offices in Surakarta City and 13 Public Accounting Offices in Yogyakarta city. To answer the research hypothesis, descriptive statistics, validity and reliability tests, classical assumption test, normality test, multi-colinearity test, Heteroskedasticity test, hypothesis test, and multiple regression analysis were used. Based on the results of the research, it can be concluded that Independence, Competence and Experiencein performing audithave a positive influence on the audit quality. Independenceis an attitude that absolutely must be owned by an auditorto not having a personal interest in performing his/her task, which is contrary with the principles of integrity and objectiveness. An auditor who has a sufficient competencewill be understand and know more many kinds of problem more deeply and easier in adapting to the more complex development in his/her client audit environment. Experience is an important attribute that must be owned by an auditor. It is proved by the level of mistake made by an auditor who has less experience that an experienced auditor. Therefore, the more independent and the wider the knowledge of an auditor as well as the more experienced in the auditing field, the better the audit qualityis.
Keywords: The audit quality, Competence, Independence, Experience.