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PENGARUH INDEPENDENSI DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK MIRAWATI SENSI IDRIS

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ABSTRACT THE EFFECT OF INDEPENDENCY AND PROFESSIONAL ETHICS AUDITOR TOWARD AUDIT QUALITY AT OFFICE PUBLIC ACCOUNTANT MIRAWATI SENSI IDRIS Clark Victor Georgino Hutabarat NIM: 1432045 This research is conducted to know the level of auditor independence, to know the level of professional ethics, to know the level of audit quality, to know the influence of independence to audit quality, to know the influence of professional ethics to audit quality, to know influence of independence and professional ethics to audit quality at Office Public Accountant Mirawati Sensi Idris. The research method used is descriptive method, with the main objective, which describes the systematic facts, and the characteristics of the object in precise the precise. The results stated that the level of independence is below average, which means that the auditor has not performed independently well. The application of professional ethics is above average, which means that the auditor has applied the professional ethics well. The implementation of audit quality is above average, which means that KAP has good audit quality. There is no significant influence on the independence of audit quality of 0.034, there is a significant influence on professional ethics on audit quality of 0.000, and there is also a significant influence on the independence and professional ethics simultaneously to the quality of the audit of 14,537 with a significant value of 0.000. Keywords: Independence, Professional Ethics, Audit Quality