Juara: Jurnal Riset Akuntansi
Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)

PERAN KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT

Komang Krishna Yogantara (Sekolah Tinggi Ilmu Ekonomi Triatma Mulya - Bali)
Gde Herry Sugiarto Asana (Sekolah Tinggi Ilmu Ekonomi Triatma Mulya - Bali)
Luh Gede Made Laksminingsih (Sekolah Tinggi Ilmu Ekonomi Triatma Mulya - Bali)



Article Info

Publish Date
04 Apr 2018

Abstract

The purpose of this study is to find the influence of competence , independence of , experience and ethics auditor on the quality of audit .As for population in research it is a whole auditor the office public accountant se-bali which consisted of 88 auditor to technique the sample collection using a technique probability of sampling that is simple random sampling. Independent variĀ­able the research is competence, independence, experience and ethics auditors and variable dependennya is the quality of the audit.For methods data collection was carried out by using a questionnaire and testing hypothesis done by using analysis of multiple regression.Based on the results of the conducted then we can conclude that both a partial simultaneous and compeĀ­tence, independence, experience and ethics auditors it has some positive effects on the quality of audit.

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