THE IMPACT OF COMPETENCE AND AUDITOR INDEPENDENCE TOWARD THE QUALITY OF AUDIT

Abstract

According to Al Haryono, Public Accounting Firm is one of profession that have a job to do the audit of financial report published by the company. The auditor from the public accounting firm will examine and evaluate the financial report of the company’s activities and combine with the accounting regulation and then as a result, the auditor will make audit report for the company. The audit report will spread and use by several users so that, the auditor have to make it in detail, accurate, and complete. Because of that, the auditor have to maintain their credibility, integrity, ethic profession and also the auditor have to prepare themself to face the preassure from the client to give the right audit opinion towards the result of audit process. This research aims to analyse the influence of competency and independency auditor toward the quality of audit. This study using primary data of in the form of distributing questionnaire to the auditors from 6 public accounting firm around Jakarta area. The questionnaire that can be processed for this research is 110 from 160 questionnaire that spread to the auditors in Jakarta. The result from the questionnaire is processed using the SPSS 16.0 to get test the descriptive statistic, test data quality, classical assumption test, and also hypothesis test. Based on the statistical result of this research study can be concluded that partially, there is only one independent variable which is Independency that has significant influence toward the quality of audit but the competency and independency has simultaneously effect to the quality of audit. Therefore both of the auditors and public accounting firm have to increase their competency and independency to make higher quality of audit.