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PENGARUH PENGENDALIAN INTERNAL DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN

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ABSTRACT EFFECT OF INTERNAL CONTROL AND INDEPENDENCE AUDITOR ON AUDIT QUALITY ON KANTOR AKUNTAN PUBLIK JAKARTA SELATAN Arranged by: Ricky Fresley Malau NIM: 1632088 This study aimed to see effect of internal control, auditor independence on audit quality at Jakarta Selatan Public Accounting Firms, examine the effect of internal control on audit quality, test auditor independence for audit quality and to test internal control and auditor independence for audit quality at Jakarta Selatan. The results of the study state that the internal control variable has a good average and auditor independence has a good average too at Jakarta Selatan Public Accounting Firms. This study uses a quantitative approach, as a sample is auditor in KAP located in South Jakarta ( KAP Yosua & Rekan, KAP Rama Wendra, KAP Kanaka Puradiredja Suhartono). As a sample, there were 40 auditors. This study used a questionnaire with 12 indicators and 39 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) internal control has a good interpretation (2)auditor independence has a good interpretation (3)audit quality has a good interpretation (4) internal control has a significant effect on audit quality with a significance value of 0.000, (5) auditor independence has a significant effect on audit quality with a significance value of 0.000, and (6) internal control and auditor independence have a significant effect on audit quality with a significance value of 0.000 Keywords: Internal Control, Auditor Independence, Audit Quality