Text

PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK HENDRAWINATA EDDY SIDDHARTA & TANZIL

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF AUDITOR PROFESSIONALISM AND INDEPENDENCY TOWARD AUDIT QUALITY AT HENDRAWINATA EDDY SIDDHARTA & TANZIL PUBLIC ACCOUNTING OFFICE Written By: Adrius Sinuhaji NIM 1332139 This research was conducted to know the level of auditor professionalism, the level of auditor professionalism, the level of auditor independency, the level of audit quality, the effect of auditor professionalism toward audit quality, the effect of auditor independency toward audit quality, and the effect of auditor professionalism and auditor independency toward audit quality. The method used in this research was descriptive method with the main purpose was to describe systematically the facts and the characterictics of the inspected objects. The result of this research stated that the level of auditor professionalism was above average which means auditor professionalism has been well applied. Auditor independency was above average which means the auditors have applied auditor independency well. Audit quality has been applied above average which means this public accounting office has a good quality in auditing. There was a significant effect of audit professionalism toward audit quality in amount of 0.000. there was a significant effect of audit independency toward audit quality in amount of 0.002 and there was as well a significant effect of audit professionalism and audit independency simultaneously toward audit quality in amount of 11.415 with the significant value. 0.0000. Key words: auditor professionalism, auditor independency, audit quality.