AKUNTABILITAS DAN INDEPENDENSI AUDITOR ATAS KUALITAS AUDIT PADA KAP DI KOTA BANDUNG

This study investigated auditor accountability and auditor independence that affecting audit quality of auditor who works in Public Accounting Firm in Bandung. Respondence are the auditor who works on 28 Public Accounting Firm (KAP) in Bandung by using questionnaire method. We found that a positive and significant influence Auditor Accountability to Audit Quality. There is a negative and not significant influence of Auditor Independence on Audit Quality. Influence Auditor Accountability and Auditor Independence together with the Quality Audit with the value of regression coefficient of 7.348 and Fhitung 72.719 Ftable 3.30. The value of determination coefficient of 82.9 which means that the accountability and independence of auditors have an effect of 82.9% on audit qualit