Media Riset Akuntansi Auditing & Informasi
Vol. 10 No. 2 (2010): Agustus

PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

Ririn Arianti (Unknown)

Article Info

Publish Date
14 Aug 2010

Abstract

The purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.Key words: Competence, Independence and Audit Quality

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Journal Info
Media Riset Akuntansi Auditing & Informasi
Website

Abbrev

mraai

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...