PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Survei Terhadap Auditor Yang Bekerja Pada Kantor Akuntan Publik Di Kota Palembang)

  • Aditya Pradana Universitas Adiwangsa Jambi
Keywords: Competence, Independence, Audit Quality


The title of this research is the influence of auditor’s competence and
independence toward audit quality. The aim of this research is to analyze the
influence of competence and independence toward audit quality simultaneously
and partially. Kind of this research is descriptive that is survey in public
accountant office in Palembang, which have recorded in IAPI 2010. In collecting
the date the researcher uses library study and field study. Time period which is
used is cross sectional. Public accountant office which is researched is 7 (seven)
public accountant office with 61 auditor’s as respondent. Data analysis to
examine the hypothesis uses multiple regression with the help of program SPSS
Independent variable in this research is competence and independence,
while dependent variable is audit quality. The result of this research show’s that
auditor’s competence and independence simultaneously influences the audit
quality significantly. The auditor’s competence and independence partially
influences the audit quality significantly.


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