Text

PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP ABDUL GHONIE DAN REKAN

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF THE INDEPENDENCY OF THE AUDITOR AND THE COMPETENCY OF THE AUDITOR TOWARDS AUDIT QUALITY AT ABDUL GHONIE CPA FIRM Written by : Gerald Henrik Student ID : 1632144 This study aims to determine the effect of the independency of the auditor and the competency of the auditor towards audit quality at Abdul Ghonie CPA Firm partially or simultaneously. This research was conducted using descriptive statistical methods, namely regression analysis. The data for this research was distributing questionnaires to the auditors who work in Abdul Ghonie CPA Firm using the Random Sampling method. The data was processed using SPSS 23, then concluded. The results of descriptive statistical methods showed that Abdul Ghonie CPA Firm has an independency level with an average value of 4.3043, competency level with an average value of 4.1127, and quality audit level with an average value of 3.997. The result of the partial analysis using the t test showed that there was no significant influence between the independency of the auditor towards audit quality with a significant value of 0,070 > 0.05. Also there was no significant influence between the competency of the auditor towards audit quality with a significant value of 0,148 > 0.05. While the analysis for simultaneous of this research using the F test was the independency of the auditor and the competency of the auditor have no significant effect towards audit quality with a value of F count < F table in the amount of 1,784<3,29. Key Word: indpendency of the auditor, competency of the auditor, audit quality.