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Otniel Nainggolan

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Open access Oct 2026

Pengaruh Independensi, Kompetensi, Akuntabilitas, dan Integritas terhadap Kualitas Audit

This study examines the effect of auditor independence, competence, accountability, and integrity on audit quality at public accounting firms in Bandar Lampung. Audit quality remains a concern in Indonesia, and prior studies report inconsistent findings about which auditor attributes determine it. Drawing on legitimacy...

Otniel Nainggolan, Rialdi Azhar · 0 citations

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