PENGARUH KOMPETENSI AUDITOR EKSTERNAL DAN DISFUNGSIONAL AUDITOR EKSTERNAL TERHADAP KUALITAS AUDIT

Abstract

ABSTRACT

This study aims to determine the personal competence of auditor's dysfunctional behavior and how it affects audit quality. The population of this study is the auditor auditor who works at the Malang Public Accounting Firm (KAP) registered with the OJK published by the Indonesian Institute of Certified Public Accountants (IAPI), both auditors at junior, senior, manager, and / or partner levels. This study uses multiple linear analysis methods. The sample collection technique uses path analysis to test the effect of these variables. The results of the study show that the variables of competence and independence have a positive effect on audit quality, and the external auditor's competence and external auditor's dysfunctional behavior simultaneously and partially have a significant effect on audit quality. competence and independence have a positive and significant effect. external auditor's dysfunctional behavior is not significant and partially has a negative effect on audit quality.

Keywords: external auditor competency, external auditor dysfunctional behavior, audit quality