ANALISIS PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

The purpose of this research is to examine the effect of human capital to influence auditor’s quality in Public Accounting Firm at Surabaya. The importance of financial statements can be justified, therefore ,it is expected that the auditor is has good quality . The auditor quality which is the dependent variable will influence human capital as independent variablel. Human capital is consisted of formal education, audit experience, professional qualification level of auditor and continuing professional development. The population in this research are auditor in Public Accounting Firm at Surabaya, Indonesia. By using random sampling techniques for sampling to obtained 48 samples. The result from this research, independent variable which is audit experience have simultantly influence for auditor quality. But independent variable that is formal education, professional qualification level of auditor and continuing professional develpomnet have not simultantly influence for auditor qualityprofessional development. Keyword : Formal Education, Audit Experience, Professional Qualification Level of Auditor, Continuing Professional Development, Quality Audito