Pengaruh Kompetensi, Independensi Auditor, Dan Objektivitas Terhadap Kualitas Audit (Studi Pada Auditor Bpk Ri Perwakilan Provinsi Jawa Barat)

Marlin Rusvitaniady, Dudi Pratomo

Abstract

ABSTRAK Penelitian ini dilakukan di BPK RI Perwakilan Provinsi Jawa Barat yang bertujuan untuk mengetahui pengaruh kompetensi, independensi auditor, dan objetivitas terhadap kualitas audit baik secara simultan maupun parsial. Populasi pada penelitian ini adalah auditor fungsional BPK RI Perwakilan Provinsi Jawa Barat sebanyak 90 responden sedangkan sampel yang dipilih berdasarkan convenience sampling sebanyak 42 responden. Data yang dikumpulkan merupakan data primer yang terlebih dahulu di uji validitas dan reliabilitasnya. Metode analisis data yang digunakan adalah analisis regresi berganda yang sudah memenuhi syarat pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa secara simultan kompetensi, independensi auditor, dan objektivitas berpengaruh signifikan terhadap kualitas audit pada BPK RI Perwakilan Provinsi Jawa Barat. Secara parsial kompetensi dan objektivitas berpengaruh positif dan signifikan terhadap kualitas audit, namun untuk independensi auditor secara parsial berpengaruh negatif dan tidak signifikan terhadap kualitas audit. Kata kunci : Independensi Auditor, Kompetensi, Kualitas Audit dan Objektivitas ABSTACT This research is done at BPK RI of West Java Province Representative Office which aim to know the influence of competency, auditor independency and objectivity toward audit quality either simultaneously or partially. The population in this research is functional BPK auditors West Java Province, while a sample of 90 respondents were selected by convenience sampling as many as 42 respondents. The data collected is primary data in the first test of the validity and reliability. The method of data analysis used is multiple linier regression analysis were already qualified testing classical assumptions. The results showed that simultaneous competency, auditor independency and objectivity have a significant influence to the quality of audit in the BPK RI of West Java Province Representative Office. Partially, that significantly influence positive the quality of audit is the competency and objectivity, and for partially that no significantly and influence negative the quality of audit is the auditor independency. Keywords: Auditor Independency, Audit Quality, Competency and Objectivity

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