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PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA 2 KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG

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ABSTRACT THE INFLUENCE OF AUDITOR INDEPENDENCY ON TOWARDS ITS AUDIT QUALITY AT TWO (2) PUBLIC ACCOUNTANT FIRM IN THE CITY OF BANDUNG By: Michelle Desnaria Priskila The author conducted research at Abubakar Usman and Associates Public Accountant Firm also at Dr. H.E.R. Suhardjadinata and Associates Public Accountant Firm, with an intention to determine how the auditor independency and audit quality works in these two (2) Public Accountant Firm in the city of Bandung. The descriptive method was used in this study in order to collect data based by the Public Accountant Firm condition on its real circumstances. Author used questionnaire and company document in the data collecting process. Based by the questionnaires distributed, it is known the mean score of 4,59 indicates how auditors independency at the two (2) Public Accountant Firm in the city of Bandung has been done fairly. On the other hand, with the mean score of 4,84 the audit quality at the two (2) Public Accountant Firm in the city of Bandung are indicated to be done in a very good way. According on its statistical calculations, the coefficient analysis correlation ( ) is equal to 0.475 which indicates that the relationship of auditors independency towards its audit quality are fairly correlated. By using a statistical test (t) it is obtained that the tcount > ttable so as 2,855 > 2,048 by then the Ho hypothesis is rejected, which means that there is a significant relationship between auditors independency and audit quality. Based on the calculation of the coefficient of determination, the effect of auditors independency towards its audit quality are result as 22,50%. While the remaining 77,50% is influenced by other factors out of this study.