Kualitas Hasil Audit di Kantor Akuntan Publik Surabaya ditinjau dari Kompetensi, Independensi dan Objektivitas Auditor

Abstract

The Effect of Competence, Independence and Objectivity Auditor on the Quality of Audit Results (Case Study at the Surabaya City Public Accountant Office).The purpose of this study, among others, to determine the effect of competence, independence, and objectivity of the Surabaya Public Accounting Firm auditors partially or simultaneously affect the quality of audit results.The data collection technique used by the author in this study is a Field Research technique. Field Research is collecting data by conducting field surveys that have to do with the problem being studied. This type of research was conducted to obtain primary data through the distribution of questionnaires as a research instrument. Questionnaire is a data processing technique by distributing questions to auditors who work at Public Accounting Firms. The population of this study is Public Accounting Firms in Surabaya as many as 43 KAP. This research includes quantitative research and the technique used in this research is purposive sampling. The sample in this study was 43 KAP with 54 samples in the study. The secondary data in this study was a questionnaire and the data analysis method used was linear regression analysis which was processed using SPSS 20.0 for Windows (Statistics Program for Social Sciences version 20.0). Based on the results of the t test, it is known that competence, independence, and objectivity partially have a significant effect on the quality of audit results. Meanwhile, from the results of the F test, it is known that competence, independence, and objectivity simultaneously have a significant effect on the quality of audit results.