PENGARUH INDEPENDENSI, INTEGRITAS, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN

Abstract

The Audit Report is a communication tool for financial statement’s users on its suitability with general standard and criteria. In order to obtain Qualified-Without-Any-Exception-opinion, one entity (auditee) enables to do what it takes, including fraud if necessary. Using multiple regression analysis, this research tests how the independency, integrity and professionalism affect to the quality of Audit Report. The objects of the research are The Audit Board of The Republic of Indonesia, West Sumatera Representatives; and Financial and Establishment Supervision Board of The Republic of Indonesia, West Sumatera Representatives.This research is an empirical research using purpose sampling to gain the data. The respondents are auditors from The Audit Board of The Republic of Indonesia, West Sumatera Representatives, and Financial and Establishment Supervision Board of The Republic of Indonesia, West Sumatera Representatives. There are four variables in this research, which are three independent of them (independence, integrity, and professionalism) and one dependent variable (Quality of Audit Report).It can be concluded from this research that integrity and professionalism significantly affect to the Audit Report’s quality, whereas independency variable does not. Determination coefficient value shows that independency, integrity, and professionalism, altogether, affect dependent variable for 44.00%, while the rest are affected by other factors.

Keywords :Independency, Integrity, Professionalism, and Quality of Audit Report.