Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit
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.
Keywords: Competency,
Independency, and Audit Quality
Penulis: Lauw Tjun Tjun,
Elyzabet Indrawati Marpaung, Santy Setiawan
Kode Jurnal: jpakuntansidd120161
