KUALITAS AUDIT DITINJAU DARI KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK

Abstract

There are some external and internal party that concerned toward the information which is served in income statement for economic decision interpretation. Therefore the in¬formation which is served must be able to relied, accurate, and trusted. The trusted party to audit financial statement is public accounting. The audit quality is a demand from the public accounting services user toward fittingness of income statement with the competence and independence characteristics based on Auditing Standard. Professional's Standard of Public Accounting. By the public accounting competence it can value the fittingness of income statement with educational and experience in accounting and auditing effectively, while inde¬pendently public accountant can value the fittingness of income statement without influence and control from another party. So the public accountant has to increase their competence and independence In 'viler to be able increase the audit's quality which is suitable with the Auditing Standard that has been fixed by Ikatan Akuntan Indonesia BAO. The determining of sample in this research is using simple random sampling technical. The number of sample which is used in this research is 40 public accounting who work at Registered Public Ac¬counting Officer in Surabaya. The source of data which is got from the questioner spread and then analyzed using double tinier regression and examined using F test and t test From the examination result it is got a conclusion that there is a significant influence snnuftantly between competence and independence public accountant toward the audit quality of public accountant it is true. Whereas the result of examined partially that public accountant com¬petence is influence dominantly toward the audit quality of public accountant is not true. Key words : quality audit, public accountant competence. public accountant independence.