PERAN KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT

Authors

  • 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

DOI:

https://doi.org/10.36733/juara.v8i1.27

Keywords:

competence, independence, experience, ethics auditors, the quality of audit

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 vari­able 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 compe­tence, independence, experience and ethics auditors it has some positive effects on the quality of audit.

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Published

2018-04-04