Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit

Tjun Tjun, Lauw • Marpaung, Elyzabet Indrawati • Setiawan, Santy
Artikel jurnal Jurnal Akuntansi Maranatha • 2012 Indonesia

Abstrak

The auditor need both competency and independency to improve the relevance of financial statement. The objective of this research is to know the influence of competency andindependency on the audit quality. The subject of this research are public accountant office at Jakarta Pusat. The result show that the competency has influence on the audit quality and the independency has no influence on the audit quality partially. But the competency and independency have influence on the audit quality simultaneously.

Metrics

  • 120 kali dilihat
  • 331 kali diunduh

Jurnal

Jurnal Akuntansi Maranatha

Jurnal Akuntansi Maranatha is an open access, peer-reviewed journal that publishes original accou... tampilkan semua