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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP RISIKO AUDIT PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA SUHARTONO

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ABSTRACT PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP RISIKO AUDIT PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA SUHARTONO Written by: Menty Yohanna Malau NIM: 1432130 This research was conducted to know the level of auditor's competence, to know the level of auditor independence, to know the level of audit risk, to know the effect of auditor's competence towards audit risk, to know the effect of auditor independence towards audit risk, and also to know the effect of competence and independence of auditor towards audit risk at Public Accounting Firm Kanaka Puradiredja, Suhartono. The research method was descriptive method, with the main objective of describing the facts systematically, and the characteristics of the research object appropriately. The result of the research stated that the competency level is above average which means that the auditor had good quality of competence. Implementation of independence was above average which means the auditor had good quality of independence. Implementation of audit risk was above average, which means that this KAP had low audit risk. There was a significant effect from the competence towards audit risk of 0.016, there was a significant effect from auditor independence towards audit risk of 0.007, and there was also a significant effect from the competence and independence of auditors simultaneously towards audit risk of 5,608 with a significant value of 0.009. Keywords: Competence, Independence, Audit Risk