Kompetensi, Independensi, Due Professional Care dan Kualitas Audit

Abstract

Abstract
 This study was motivated by findings regarding the decline in the quality of auditors which has shaken the credibility and public trust in the auditor profession, impacting the credibility of the company's financial statements and the reputation of public accountants. This study intends to pay attention to and carry out Due Professional Care appropriately in every stage of the audit conducted. This study applies causal quantitative research methods (causal relationships A total of 365 auditor populations from 24 central public accountants in the city of Bandung and 79 auditors were obtained as research samples. In this study, it was found that the three variables studied simultaneously, namely Auditor Competence, Auditor Independence, and Due Professional Care, contributed 41.6% in explaining variations in Audit Quality. That is, the results of the study prove that the variability of Audit Quality can be explained to a significant degree by these variables. However, other aspects not investigated in this study accounted for 58.4% of the variation in Audit Quality.
 
 Abstrak
 Studi ini dilatarbelakangi adanya temuan mengenai penurunan kualitas auditor yang telah menggoyahkan kredibilitas dan kepercayaan masyarakat terhadap profesi auditor berdampak pada kredibilitas laporan keuangan perusahaan dan reputasi akuntan publik. Studi ini bermaksud untuk memperhatikan serta melaksanakan Due Professional Care secara tepat dalam setiap tahapan audit yang dilakukan. Studi ini menaplikasikan metode penelitian kuantitatif kausal (hubungan sebab akibat). Sebanyak 365 Populasi auditor dari 24 KAP pusat di kota Bandung dan 79 orang auditor diperoleh sebagai sampel penelitian. Dalam penelitian ini, ditemukan bahwa ketiga variabel yang diteliti secara bersamaan, yaitu Kompetensi Auditor, Independensi Auditor, dan Due Professional Care, berkontribusi sebesar 41,6% dalam menjelaskan variasi Kualitas Audit. Artinya, hasil studi membuktikan bahwa variabilitas Kualitas Audit dapat dijelaskan dalam tingkat yang signifikan oleh variabel-variabel tersebut. Namun, aspek – aspek lain yang tidak diselidiki dalam studi ini mempengaruhi sebesar 58,4% dari variasi Kualitas Audit.