Aug 2026· Jurnal Akuntansi Keuangan dan Bisnis· Vol 4, pp. 446-458· 0 citations· 5 references
Abstract
This study aims to analyze the effect of auditor experience, auditor competence, and accountability on audit quality at Public Accounting Firms (KAP) in South Tangerang. This study employed a quantitative approach using primary data collected through questionnaires distributed to auditors working at six KAPs in South Tangerang. The sampling technique was purposive sampling, with 69 auditor respondents. Data were analyzed using SPSS version 31 through data quality tests, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test. The results show that auditor experience has a positive and significant effect on audit quality, auditor competence has no significant effect on audit quality, and accountability has a positive and significant effect on audit quality. Simultaneously, auditor experience, competence, and accountability significantly affect audit quality. The adjusted R-square is 0.620, indicating that the three independent variables explain 62% of the variation in audit quality.
Public trust in audited financial statements depends on the ability of auditors to produce reliable audit quality. This study aims to examine the influence of auditor independence, auditor competence, and auditor experience on audit quality. The research used a quantitative causal approach with primary data collected t...
Arfika Rahmawati, Angelina Evelyn, M. Yansah et al.· Journal of Innovative and Cr...· 0 citations
This study aims to examine the effect of audit fees and auditor experience on audit quality, as well as the role of auditor independence in moderating these relationships. This study employs a quantitative approach using primary data collected through questionnaires distributed to auditors working at three Public Accou...
Moh. Fikri Tadfiqulloh, Mohammad Taufik Azis, F. Sari· Journal of Management and Cr...· 0 citations
Internal audit plays an important role in realizing transparent and accountable governance, in which audit quality serves as the main indicator of supervisory effectiveness. This quantitative study aims to examine the effect of auditor training, technology utilization, and auditor experience on audit quality at the Cen...
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...
This study aims to examine the effect of audit opinion, auditor switching, and audit committee on audit delay. The population consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The sample was selected using purposive sampling based on predetermined criteria, re...
The demand for accountable and data-driven government governance has increased the importance of high-quality internal audit functions. Auditor competence and information technology proficiency are considered essential factors in supporting effective and adaptive audit processes. This study aims to analyze the effect o...
