DAMPAK BEBERAPA FAKTOR TERHADAP KEAHLIAN AUDIT (AN EMPIRIC STUDY AT REGISTERED PUBLIC ACCOUNTING OFFICER IN SURABAYA)

Public accounting profession developed a long with the difference of importance of internal information user and external information user. The company’s management needs service of the third people that is Independent Auditor in other that responsibility to the external party can be trusted, where as the company external party needs service at the third party to get believe that the income statement which served by company management can be trust as the basic of decisions interpretation which is taken by them. Belong to the position, so the auditor is demanded to be able to maintain the belief from client and the others audited Income Statement’s users. This belief must be always improve and supported by the audit’s competence. Audit’s competence which is had by the auditor is related with the knowledge he had, the knowledge can be got from the formal education and enhanced thought exercising and experiences in audit practice. Based on the background, the goal of this research is to determine that education, experience, and practicing of public accounting influenced toward the audit’s competence. The determining of sample in this research is using simple random sampling technical. The number of sample which is used in this research is 40 public accounting who work at Registered Public Accounting Officer in Surabaya. The source of data which is got from the questioner spread and then analyzed using double linier regression and examined using F test and t test. Based on the double linier regression analysis, it can be concluded that education, experience and practicing of public accounting are influenced toward the audit’s competence stimulatingly. Where as partially only the education of public accounting which is influence toward to audit’s competence.