ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON QUALITY OF AUDIT (CASE STUDY: CPA FIRM IN JAKARTA)

Abstract

Public accountants are independent auditors that provide services to public, especially in the field of audit of financial statements made by his client. Certified Public Accountant (CPA)  task is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI).Population in this study is the auditor who worked on the Certified Public Accountant (CPA) in Jakarta. The sample was taken from using purposive sampling technique as much as 120 auditors. The independent variable in this study was the competence and independence, while the dependent variable was the quality of the audit. Methods Data collection conducted using questionnaire. The conclusion of the research was that the competence and independence of auditors influence audit quality significantly.

Keywords: Competency, Independency, Audit Quality.