Setiawati, Kaswi (0751306) (2011) Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit : Studi Empiris pada Kantor Akuntan Publik di Bandung. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
This study aims to determine whether there is a positive influence between competence and aindependence of the auditor’s audit quality eiher simultaneously or partial. Auditor competence is measured by knowledge and experience, while independence is measured by long-standing relationship with the client, the pressure from client, peer review, and nonaudit service. The research was conducted on 8 Public Accounting Firm in Bandung with the samples used by 37 respondents namely auditors gantleness on the KAP. The data was collected through a questionnaire and conduct library research. The data collected was then processed and analyzed using SPSS 17 for windows. The result showed that simultaneous competence and independence of the positive effect on audit quality is indicated by the F test result of 315,049 with a significance of 0,000, while the magnitude of the effect produced is equal to 94,9% show in the coefficient of determination (R2). Partial result showed that the competence and independence of the auditor’s positive effect on audit quality, which is indicate by the t test of each variable that is equal to 10,569 for competence of variable and 25,412 for independence of variable with a significance of 0,000 magnitude of the effect produced by each in the amount of 76,1% for competence of variable and 94,9% for independence of variable shown in the coefficient of determination (R2).
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Competence, Independence, Audit Quality |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 09 Mar 2015 11:09 |
| Last Modified: | 09 Mar 2015 11:09 |
| URI: | http://repository.maranatha.edu/id/eprint/10877 |
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