Pengaruh Independensi Dan Kompetensi Auditor Terhadap Kualitas Audit, Studi Kasus Auditor Kap Di Sumatera Barat

Abstract

This research aimed to investigate the effect of auditor’s independency and competency on audit quality conducted by independent auditors who work in accounting firms in West Sumatera. The research sample were determined using cencus method and data were collected using adopted and modified questionnaire from several previous researches. Population of this research is auditors who work in 7 listed public accounting firms in West Sumatera. The respondent’s profile were dominated by junior auditors age 20-30 years old with working experience between 0-5 years. Only few of senior auditors and managers/supervisors with working experience 6 to 15 years were able to fill the questionnaires. From 50 distributed questionnaires, only 40 sets of them were eligible to be tested and analyzed using SPSS ver. 16. for windows. The result showed that auditor’s independency had a significant effect on audit quality conducted by auditors who work in public accounting firms. This can be defined as the more independent the auditor is the higher audit quality would be performed. The same result also goes for auditor’s competency. It was proved that auditor’s competency also had significant effect on audit quality. Simultaneously both of independency and competency of auditor had significant effect on audit quality conducted by auditors who work in public accounting firms in West Sumatera.

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