Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit

Lauw Tjun Tjun, - and Marpaung, Elyzabet Indrawati and Setiawan , Santy (2012) Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, 4 (1). pp. 33-56. ISSN 2085-8698

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Abstract

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.

Item Type: Article
Uncontrolled Keywords: Competency, Independency, and Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 25 Oct 2012 03:57
Last Modified: 25 Oct 2012 03:57
URI: http://repository.maranatha.edu/id/eprint/2066

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