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

Abstract

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 theory and professional ethics theory, this study used a quantitative associative-causal design. Primary data were collected through a closed-ended questionnaire with a five-point Likert scale, distributed to 45 auditors selected by purposive sampling at four public accounting firms, of which 41 questionnaires (91%) were usable. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. After nine indicators with loadings below 0.60 were removed, the measurement model satisfied the criteria for convergent validity, discriminant validity, and construct reliability. The structural model explained 49.9% of the variance in audit quality. Competence had a positive and significant effect on audit quality (β = 0.494; t = 2.097; p = 0.018), whereas independence (β = 0.067), accountability (β = 0.239), and integrity (β = −0.031) had no significant effect. The effect size of competence was the largest among the predictors (f² = 0.137), although it remained below the medium threshold. These findings suggest that technical capability is the most decisive auditor attribute for audit quality in small and medium-sized firms, while the other attributes may operate indirectly or require more concrete implementation. Firms and professional associations are therefore encouraged to prioritize continuous competence development.