Pengaruh Independensi, Akuntabilitas, dan Kompetensi Terhadap Kualitas Audit

Abstract

This study aims to analyze the extent to which independence, accountability, and auditor competence affect audit quality among auditors working at Public Accounting Firms (KAP) operating in the Jakarta and Bandung regions. Audit quality is a crucial aspect in ensuring the reliability and transparency of financial statements prepared by business entities, making it essential to understand the factors influencing it. This study uses a quantitative approach with a survey method, where questionnaires were distributed to 74 auditors as respondents. The data obtained was then analyzed using multiple linear regression techniques. The analysis results indicate that the variables of independence and auditor competence have a significant impact on audit quality. In contrast, auditor accountability does not show a significant effect. These findings suggest that maintaining an independent attitude and adequate technical competence are two key factors that must be preserved and enhanced to produce high-quality audits. This study is expected to serve as a reference for KAP in improving professional, credible, and reliable audit practices Keywords: Independence; Accountability; Competence; Audit Quality.