2.1.4 Hasil Penelitian Sebelumnya
Dari penelitian yang dilakukan sebelumnya oleh para peneliti-peneliti terdahulu menghasilkan kesimpulan mengenai pengaruh kompetensi dan
independensi auditor terhadap kualitas audit, yaitu terdapat pada tabel 2.1.
Tabel 2.1 Tabel Penelitian Terdahulu
No Peneliti dan
Tahun Judul
Sumber Hasil Penelitian
Kesimpulan 1
Achmat Badjuri
FAKTOR-FAKTOR YANG
BERPENGARUH TERHADAP
KUALITAS AUDIT AUDITOR
INDEPENDEN PADA KANTOR AKUNTAN
PUBLIK KAP DI JAWA TENGAH
Dinamika Keuangan dan
Perbankan, Nopember 2011,
Hal: 183 - 197 Vol. 3, No. 2
ISSN :1979- 4878
independensi dan akuntabilitas
berpengaruh positif dan signifikan terhadap
kualitas audit, semakin auditor mampu
menjaga independensinya dalam
menjalankan penugasan
profesionalnya maka kualitas audit
yang dihasilkan akan meningkat.
2
Novie Susanti
Suseno An empirical analysis of
auditor independence and audit fees on audit quality
International Journal of
Management and Business Studies,
Vol:3, March 2013, ISSN 2167-
0439 The significant influence
of auditor independence towards
audit quality reflects that the auditor has an
absolute attitude that needs to be
maintained, which is independence.
3 Ussahawanitcha
kit, Phapruke Lim-U-Sanno,
Kulwadee Relationship quality,
professionalism, and audit quality: an
empirical study of auditors in Thailand.
International Journal
of Business Resea rce, Source
Volume: 8 Source Issue: 4,
September2008, ISSN:1555-1296
professionalism has a significant positive
impact on audit quality and the interaction has a
significant negative effect when we set competitive
environments as a moderator.
4 Baotham,
Sumintorn Effects of professionalism
on audit quality and self- image of CPAs in
Thailand. International
Journal of Busin ess Strategy,
Source Volume: 7 Source Issue: 2,
May2007 ISSN:1553-9563
Appealing, both auditors ability and professional
conduct have a direct positively influence on
audit quality and self- image.
5 Intakhan,
Phaithun Ussahawanitcha
kit, Phapruke Effects of audit
characteristics on audit independence, audit
quality and audit effectiveness through
moderators of stakeholder pressure and
professional responsibility: a
comparative study of CPAs and tax auditors in
Thailand. European
Journal of Management,
Source Volume: 10
Source Issue: 3, September 2010
ISSN:1555-4015 Similarly, audit
independence is positively related to audit
quality, and audit quality capably has a key role in
increasing audit effectiveness.
6 Saripudin, Netty
Herawaty, Rahayu
PENGARUH INDEPENDENSI,
PENGALAMAN, DUE PROFESSIONAL CARE
DAN AKUNTABILITAS TERHADAP
KUALITAS AUDIT Survei terhadap
Auditor KAP di Jambi dan Palembang
e-Jurnal BINAR AKUNTANSI
Vol. 1 No. 1, September 2012
ISSN:2303-1522 1. Secara simultan
variabel dependen independensi,
pengalaman, due professional care, dan
akuntabilitas memiliki pengaruh
yang positif dan signifikan terhadap
variabel
dependen kualitas audit.
2. Secara parsial variabel independensi,
pengalaman dan akuntabilitas auditor
berpengaruh positif dan signifikan
terhadap kualitas audit.
7 Anton Eka
Saputra Pengaruh
Kompetensi dan Independensi
Terhadap Kualitas Audit
Dengan Etika Auditor sebagai Variabel
JURAKSI Vol. 1 No. 2,
Februari 2012 ISSN:2301-9328
Hipotesis yang menyatakan bahwa
terdapat pengaruh yang signifikan dari
independensi terhadap kualitas audit dapat
diterima Hasil pengujian
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