Text

PENGARUH INDEPENDESI AUDITOR EKSTERNAL TERHADAP KUALITAS AUDIT PADA 3 KAP DI JAKARTA TIMUR

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT THE INFLUENCE OF INDEPENDENCE THE EXTERNAL AUDITORS TOWARD AUDIT QUALITY AT 3 KAP IN EAST JAKARTA ( In The Perception Of Auditor) By: Sitta Tessy Anrini The aim of this research is to know how implemention of auditor’s independency, implemention of audit quality and to know influence of independence the external auditors toward audit quality at 3 KAP in East Jakarta, which are: KAP Rexon Nainggolan & Rekan, KAP Haryo Tienmar dan KAP Abdul Aziz Fiby Ariza (KAP – AAFA). This research was conducted by using descriptive method, that is a research by collecting data on real state for further processing and analyzing the data then make conclusions. In collecting data, the author used these methods: frequently asked questions, questionnaires and documentation. Data were analyzed by using Correlation Coefficient Pearson Product Moment, significant test and determination coefficients. The method used in this study is descriptive, that is, data is collected based on real circumstances or the condition of the company. In collecting data, the author used these methods: frequently asked questions, questionnaires and documentation. Based on the results of the questionnaire that the author has done, it is known that auditor’s independency with mean 3,0686 indicates that auditor’s independency at at 3 KAP in East Jakarta has been implemented adequate. Whereas the audit quality with mean 3,7544 indicates that production control effort at audit quality at 3 KAP in East Jakarta has been going well. Based on statistical calculations that have been conducted by the author, it was known linear regression equaition Y = 57.394 + 0.446X. A value of 57.394 is a constant of the independence of audit quality if it has no value or equal to 0 (zero). If the independence of the external auditors the quality of audits rose 1 (Y) will be decreased by 0.446. Coefficient correlation analysis (r) equal to 0.356 which indicates that the relationship of auditor’s independency toward audit quality is low. By using a statistical test (t) obtained -tcount < -ttable is -2.382 < - 2.021 so the hypothesis Ho is rejected, which means that there is a significant relationship between of auditor’s independency toward audit quality. Based on the calculation of the coefficient of determination, then influence of auditor’s independency toward audit quality with the result of 12.7 %. While the remaining 87.3 % is influenced by other factors out of the study.