Pengaruh Kompetensi, Independensi dan Etika Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik

Pengaruh Kompetensi, Independensi dan Etika Auditor terhadap

Kualitas Audit Pada Kantor Akuntan Publik

Trinandari Prasetya Nugrahanti

This research is aimed to know to know the influence of competence, independency and auditor’s ethics of audit quality either in partial and simultaneously. The variables in this research are competence, independency and public accountant ethics as independent variables to audit quality as the dependent variable. Survey methods used for this research, as well as using the purposive sampling methods in sampling. This research conducted in 30 public accountant in south Jakarta with respondents totaled 84 auditors are partners, managers and, senior auditors. Data collected through questionnaires. The technique of the processing and analysis of data used was multiple linear regression analysis and the hypothesis test which consists of an analysis of the coefficient of determination, t-test and F-test. Statistics software SPPS 16.0 used in data processing using. The result of the study is as follow the influence of competence, independency and auditor’s ethics of audit quality either in partial and simultaneously.

Key Words : competence of auditor, independency of auditor, auditor’s ethics and audit quality .

Nugrahanti, T. P.  2012. Pengaruh kompetensi, independensi dan etika auditor terhadap kualitas audit pada kantor akuntan publik. Jurnal Keuanngan dan Perbankan, 9(1).