THE INFLUENCE OF THE ETHICAL CODES OF THE AUDIT PROFESSION IN TERMS OF COMPETENCY AND INDEPENDENCY TOWARDS THE QUALITY OF AUDIT PERFORM (Case Studies in Public Accountant Firm in Padang City)

Azaria, Zahirah (2014) THE INFLUENCE OF THE ETHICAL CODES OF THE AUDIT PROFESSION IN TERMS OF COMPETENCY AND INDEPENDENCY TOWARDS THE QUALITY OF AUDIT PERFORM (Case Studies in Public Accountant Firm in Padang City). Diploma thesis, Universitas Andalas.

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Abstract

This research is aim to analyze and prove whether the Competency and Independency significantly influence the quality of audit perform in Public Accountant Firms in Padang city. There are 2 independent variables and 1 dependent variable used in these research. Competency variable is proxied into 2 sub-variables those are knowledge and experience, while for Independency variable proxied into audit tenure, client’s pressure and peer review. This research is a Case study research. The data used in this research is a primary data which is obtained through questionnaires that directly distribute to the respondents. The samples of this research are 6 Public Accountant Firms in Padang city and the data obtained are 38. The method used is this research is a regression Analysis methods. The results from this research shows that the auditor’s competency give a positive influence but not significant towards the audit quality. While the Independency is significantly influence the audit quality partially. The last hypothesis is also proven by the results shows that both Competency and Independency simultaneously influence the audit quality. Keywords: Competency, Independency and Audit Quality

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Iswadi S Nupin
Date Deposited: 25 Jun 2016 08:43
Last Modified: 25 Jun 2016 08:43
URI: http://scholar.unand.ac.id/id/eprint/11530

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