Jurnal Valid

This research was conducted to understand the influence of competence and audit quality either partially or simultaneously to the qualitative characteristics of financial report and to identify factors that dominantly influence the qualitative characteristics of financial statements. Descriptive method with the statistical calculations is used and data processing is analysed using electronic data processing with the aid of a computer program SPSS (Statistical Program for Social Sciences) for windows 17.0. To measure the independent variables influence on the dependent variable, multiple linear regression analysis is used. The result shows that either partially or simultaneously, competence and audit quality had significant impact on the qualitative characteristics of financial statements by 59%, while the rest (41%) are influenced by other factors.

Keywords : competence, audit quality, qualitative characteristics of financial report

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