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PENGARUH INDEPENDENSI AUDITOR DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Kasus Pada Beberapa Kantor Akuntan Publik di Jakarta Selatan)

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ABSTRACT EFFECT OF AUDITOR INDEPENDENCE AND DUE PROFESSIONAL CARE ON AUDIT QUALITY (CASE STUDY ON KANTOR AKUNTAN PUBLIK GIDEON LOCATED IN SOUTH JAKARTA) Arranged by: Cheryl Erllyn Rachel Sitohang NIM: 1632035 This study aimed to describe auditor independence, due professional care and audit quality at KAP Gideon Adi & Partner, KAP Kanaka Puradiredja and KAP Rama Wendra, examine the effect of auditor independence on audit quality, test due professional care for audit quality and to test auditor independence and due professional care for audit quality at KAP Gideon Adi & Partner, KAP Kanaka Puradiredja and KAP Rama Wendra. The results of the study state that the auditor's independence variable has a good average and the due professional care has a very good average at KAP Gideon Adi & Partner, KAP Kanaka Puradiredja and KAP Rama Wendra. This study uses a quantitative approach, the population of which is KAP Gideon Adi & Partner, KAP Kanaka Puradiredja and KAP Rama Wendra employees located in South Jakarta. As a sample, there were 36 auditors. This study used a questionnaire with 9 indicators and 26 statements. The analysis used in this study is descriptive analysis, correlation coefficient test, coefficient of determination test, classic assumption test, hypothesis test (t test and f test with ɑ = 0.05), simple and multiple linear analysis. The results of this study indicate (1) auditor independence has no significant effect on audit quality with a significance value of 0.149, (2) due professional care has a significant effect on audit quality with a significance value of 0.000, and (3) auditor independence and due professional care have a significant effect on audit quality with a significance value of 0.000. Keywords: Auditor Independence, Due Professional Care, Audit Quality