PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK
DOI:
https://doi.org/10.61722/jaem.v3i4.13124Keywords:
Auditor Competence, Auditor IndependenceAbstract
This study aims to analyze the effect of auditors’ competence and independence on audit quality at public accounting firms in South Jakarta. The study population includes all independent auditors working at public accounting firms in South Jakarta, with the sample selected using purposive sampling without any restrictions on job title including partners, senior auditors, and junior auditors. Data analysis was conducted using descriptive statistical tests, validity and reliability tests, tests of classical assumptions (normality, multicollinearity, and heteroscedasticity), and hypothesis testing, including partial tests, simultaneous tests, and the coefficient of determination. The results of the study indicate that, when analyzed partially, the variables of competence and independence each have a significant effect on audit quality, and, simultaneously, both variables also have a significant effect on overall audit quality.
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