Analisis Pengaruh Pengawas Intern dan Independensi terhadap Kualitas Audit pada Kantor Akuntan Publik di Palembang

Analysis Of Internal Control On Audit Quality and Independence Of the Public Accounting Firm in Palembang Cut Novalina 2014 (xiv + 45 Pages) Cutnovalina@yahoo.co.id This study aims to determine the effect of internal control and independence simultaneously or partially on audit quality. This research is a quantitative study (associative). The study population was 5 of 9 public accounting firm that is in Palembang. The sample selection methods Descriptive Statistics. Population of 50 auditors in the public accounting firm of auditors obtained a sample of 39 studies. The data used is primary data. The primary data used in this study is a questionnaire distributed to the existing auditor at a public accounting firm. Analysis of data using multiple linear regression analysis. The results showed that in partial internal watchdog strong and positive effect on audit quality and independence of partially also strong and positive effect on audit quality. Simultaneous and independent internal watchdog did not significantly affect the quality of the audit. Keywords: Internal Control, independence, and audit qualit