PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI MAKASSAR

Andi Mulia Saleh, Nur Rahmat Hidayat

Abstract


Tujuan penelitian ini adalah untuk mengetahui pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode analisis yang digunakan adalah metode deskriptif dan metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Kompetensi dan Independensi Auditor berpengaruh signifikan terhadap Kualitas Audit.

Kata-kata Kunci: Kompetensi, Independensi, dan Kualitas Audit
ABSTRACT
The purpose of this study was to determine the effect of auditor competence and independence on audit quality. The type of data used is quantitative data and qualitative data. Sources of data used in this study are primary data and secondary data. The method of analysis used is descriptive method and multiple regression analysis method. The results of this study indicate that the competence and independence of auditors have a significant effect on audit quality.
Keywords: Competence, Independence, and Audit Quality

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References


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DOI: https://doi.org/10.37531/sejaman.v3i3.747

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