The Competency and Independency Auditors to Audit Quality at Auditors of Public Accountant in Palembang

Abstract

This study aims to test the competency and independency of the Auditor on the Quality Audit Office Public Accountant Auditor Palembang. The study sample as many as 39 registered Public Accountants in Palembang, used multiple regression analysis. The results of calculations using SPSS, showed that:1) R2 of  0.499, illustrates that the quality of the audit, can be explained by the dependent variables amounted to 49.9%, while the remaining 51,1%, can be explained by other factors, which are not included in this study. ;2) Obtained value of F(7.309) Sig(0,000), means that there is a significant influence of dependent variables together to quality audit; 3) there are no significant effect from experience, knowledge, and non audit services on the quality of audit; 4) and there are  significant effect of long relationships with clients, pressure from clients, and review co-auditors on audit quality.

 

Keywords: Audit Quality, Experience, Knowledge, Non-audit services, long relationships with clients, pressure from clients, review co-auditor


Article Review Status: Published

Pages: 40-54 (Download PDF)

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