PENGARUH PERSEPSI PENGALAMAN AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

Abstrak

Audit quality is significant to result statement report, can believe in people. This is particulary needed in the presentation of the financial statements, because of concernsyhe public perception. The purpose of te research was to determine the influence of perception of the auditor’s experience, the perception of the independence of the Auditors of the quality audit. The hypothesis of this research “is thought to have influenced the perception of the independence of the auditor, auditor experience of the quality audit”. The object of the research was the accounting students grade VII at University of Surakarta. A population study of 44 respondents, for a population of less than 100, so all made sample (census). The collection of data using questionnaire (inquiry). Analysis of the research use double linear regretion. The t test analysis result can be known that pvalue (0.001<0.05), so Ho rejected and accepted Ha, does that mean there are influences the perception of the independences of the auditor, auditor experience of the quality audit. Based on the coefficient of determination, then it can be noted that the adjusted R Square (R2) value in the study of 0.684. So that, it can be interpreted that the variations independent variable consisting of the perception of the auditor’s experience(X1) and perception of the independence of the Auditors has contributed to the quality of audits(Y) of 68.4% while the rest amounted to 31.6% is influenced by other factors, such as moral education of Auditors.