PENGARUH INDEPENDENSI EKSTERNAL AUDITOR TERHADAP KUALITAS PELAKSANAAN AUDIT (STUDI KASUS PADA BEBERAPA KANTOR AKUNTAN PUBLIK DI BANDUNG)

Rapina ., Lili Marlen Saragi, Verani Carolina

Abstract


The purpose of this research is almed to know how the influence of eksternal auditor’s independency to quality of the auditor implementation at Public Accountant Firm of Bandung is. The method used for this research is survey explanatory method. The data used in this research are categorized as a primary data and secondary data. The data were collected by distributing questionnaires. This collected data are examinated by validity and reliability examination, and then data processed and analyzed by using corelation of Rank Spearman method. Based on this research the independency of eksternal auditors at Public Accountant Firm of Bandung is categorized in adequate level, and the quality of audit implementation is categorized in very adequate level. According to the result of this research, it indicates that there is a bad positive and significant influence from the eksternal auditor’s independency to the quality of the audit implementation at Public Accountant Firm of Bandung. Ho is rejected because of calculation t count (2.88) > tabel (1,51). So because of that Ha is accepted the influence between independency to the quality of the audit implementation is 14,8% (Kd). Keywords : Eksternal Auditor’s Independency, The Quality of The Audit Implementation

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