Kompetensi Dan Independensi Akuntan Publik : Refleksi Hasil Penelitian Empiris

The quality of auditing is determined by both competency and independency. The results of the previous researches on this problem reveal that profession as accountants has begun not attractive anymore for most people, and has begun altered by other professions. This phenomenon can influence the quality of students who want to apply for studying in accounting field, eventually it will lower the competence of their graduates. Moreover, the research show that the curriculum of teaching in accounting department nowadays seems cannot support appropriately the competence of the graduates. The research also empirically proves that experiences will affect the capability of auditors to find out all errors in their clients' financial statement, and trainings which are conducted both inside and outside their work places will enhance their expertise in dealing with auditing. For those reasons, information based on experiences from public accountant firms and professional accountant organizations are really needed to develop a set of curriculum for formal accounting education and trainings. The results of research on the independency show that in making the decision, public accountants sometimes are influenced by the aim on how they can keep up their clients as long as possible. However there are other factors which can alleviate the influence. Moreover, other research gives some evidences that separating auditing staff that carries out consulting services can increase their independence. The impact of social and corporate culture on an auditor will influence his or her independence