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PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP LAPORAN KEUANGAN DI KANTOR AKUNTAN PUBLIK

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ABSTRACT PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP LAPORAN KEUANGAN PADA KAP REXON NAINGGOLAN & REKAN Written by: Sindy Septiani NIM: 1232009 Research aimed to find out what influence the auditor independence and competence of auditors on the financial statements at KAP REXON Nainggolan & Associates. Author of the research methods used in this research is descriptive method. Questionnaire data processed manually by the formula Pearson Product Moment ie, Correlation Coefficient, Coefficient of Determination Hypothesis Testing and processed manually by the author. And the author also uses Multiple Linear Regression Analysis formula to determine the effect of the three variables of this study. Simultaneously influence Auditor Independence and Competence Auditor of the Financial Statements, the result of multiple regression analysis of Y = 59.215 + 0,318X1 + 0,926X2 it means the auditor independence and competence of auditors have an influence when counted together amounted to 0.318 to 0.926 for auditor independence and competence auditor. And if the views of significance Fhitung