Rajagukguk, Marlyn S. (0954006) (2013) Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Bandung). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
This study aims to analyze and determine how the competency and independency of the auditors influence audit quality. In this study, researchers examine the audit quality on Public Accounting Firm (PAF) in Bandung by using the independent variables, namely competence and independence of the Auditor. The population in this study were all auditors who worked on Public Accounting Firm in the city of Bandung. Sampling was done by using simple random sampling or simple random, And the total sample of 37 respondents. Primary data collecting method which is used, is a questionnaire method. Testing hypotheses which is used in this study is multiple regression test. The results of testing this hypothesis suggests that the competency of auditors affecting on audit quality, however auditor independence had no effect on audit quality. Although, simultaneously affect the competence and independence of the auditors on audit quality.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Competence, Independency, and Audit Quality. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 26 Aug 2015 09:33 |
| Last Modified: | 26 Aug 2015 09:33 |
| URI: | http://repository.maranatha.edu/id/eprint/14548 |
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