Open AccessPENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
Author(s) -
Ririn Arianti
Publication year - 2010
Publication title -
media riset akuntansi, auditing and informasi (online)
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v10i2.1020
Subject(s) - quality audit , competence (human resources) , audit , auditor independence , business , psychology , accounting , joint audit , internal audit , social psychology
The purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.Key words: Competence, Independence and Audit Quality