Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit

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 t...

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Bibliographic Details
Main Authors: Lauw Tjun Tjun, Elyzabet Indrawati Marpaung, Santy Setiawan
Format: Article
Language:English
Published: Maranatha Christian University 2013-07-01
Series:Jurnal Akuntansi
Online Access:https://journal.maranatha.edu/index.php/jam/article/view/353
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Summary: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.
ISSN:2085-8698
2598-4977