PENGARUH INDEPENDENSI DALAM KENYATAAN, INDEPENDENSI DALAM PENAMPILAN, DAN INDEPENDENSI DALAM KEAHLIAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Mahasiswa S1 Akuntansi Reguler Universitas Jember )

Abstract

This research paper aims to verify and analyse the influence of independence in fact, independence in appearance and independence in competence affect audit quality. The target group of the research is Accounting Undergraduate students of Jember University. The research methodology is survey with purposive sampling as a method of collecting samples. Questionnaires are used as a primary means of collecting data. This paper will use four variables: independence in fact, independence in appearance, independence in competence as independent variables, and the audit quality as dependent one. The quality of data presented in the research is verified by using validity and reliability tests. Data normality test is also undertaken. The analyze tools that used in this research is multiple linear regretion with t exam. The research findings suggest that aspects of independence of auditors, which are consisted of independence in fact, appearance, and competence, significantly affect the audit quality by 28.3%. On the other hand, partial independence in fact, appearance, and competence hold positive relationship and significantly determine the audit quality by 27.6%, 18.9% and 42.1% respectively. This is evident in the value of t that is greater than t table. Higher rate of independence in fact, appearance, and competence, will produce a higher audit quality.