PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KAP DI MALANG)

Maharany Maharany, Yuli Widi Astuti, Dodik Juliardi

Abstract


This study aims to analyze the effect of competence, independence, and auditor’s professional ethic toward audit quality in public accountant firm located in Malang. The finding of this research suggested that competence and independence did not significantly influence the audit quality, while the auditor’s professional ethic had a significant influence on it.


Keywords: competence, independence,auditor’s professional ethic, audit quality


Full Text:

PDF

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Jurnal Akuntansi Aktual is indexed by:
View JAA Stats
Jurnal Akuntansi Aktual is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Creative Commons License