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PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KINERJA AUDITOR PADA TIGA KANTOR AKUNTAN PUBLIK DI BANDUNG

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ABSTRACT THE EFFECT OF INDEPENDENCE OF AUDITOR AND COMPETENCE AUDITOR TOWARDS PERFORMANCE OF AUDITOR ON THREE PUBLIC ACCOUNTANT FIRM IN BANDUNG Written by : Juntra Silaban Nim: 1532177 This research was conducted to know the effect of auditor’s independence towards auditor’s performance, to know the effect of auditor’s competence towards auditor’s performance, and to know the effect of auditor’s independence and auditor’s competence towards auditor’s performance on 3 Public Accountant Firm (PAF) in Bandung. The research variables are auditor’s independence and auditor’s competence as independent variables and auditor’s performance as dependent variable. The research method is descriptive method and casual associative method, that the data is through the questionnaire for 30 auditors, and then be analyzed by using software SPSS and make conclusion based on the analysis. Based on the results of data processing it is known that auditor independence, auditor competency and auditor performance had been done well. There is a significant influence on auditor’s independence on auditor’s performance by 0.045, there is a significant influence on auditor’s competence on auditor’s performance by 0.000 and there is a significant influence on auditor’s independence and auditor's competence on auditor’s performance by 0.001. Coefficient determination of auditor’s independence, auditor’s competence contributes 42.7% influence on auditor’s performance. Keywords: Independence of auditor, Competence of auditor, Performance of Auditor