PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP INDEPENDENSI DAN KUALITAS AUDIT AUDITOR DI JAWA TENGAH

Abstract

Public trust in the public accounting profession directly relating to quality inspection and one important element is the independence of its quality control, then an auditor in an audit carried out must be qualified. So that can give confidence and assurance to the fairness and reliability of the information presented. Because independence is a hallmark of an auditor, the auditor is required of inner honesty accountant when considering the facts and the consideration of objective, unbiased in formulating and stating his opinion. Quality is a difficult thing to measure so that makes it a sensitive matter for individual behavior to audit. Problem behavior is influenced by the orientation of auditors within the ethics of auditors (idealism and relativism) and external factors outside the auditor himself is competition among public accounting firms and audit fees. Because each accounting public office firm was faced with two options ie to lose clients because clients looking for other firms or issuing an opinion in accordance with the wishes of the client.These results, Idealism, audit fees, competition among public accounting firm, relativism significant effect on independence, but the idealism and relativism of no significant impact on audit quality, while the independence of significant effect on audit quality. Keywords: independence, audit quality, ethical orientation, competition among public accounting firm, the audit fee