Exploring the Impact of Auditor Competence and Independence on Audit Quality: A Case Study of Public Accounting Firms in Bandung

Mirna Dianita; Niki Hadian; Yogo Heru Prayitno

doi:10.55927/fjmr.v4i3.103

Authors

Mirna Dianita Universitas Widyatama
Niki Hadian Universitas Widyatama
Yogo Heru Prayitno Universitas Widyatama

DOI:

https://doi.org/10.55927/fjmr.v4i3.103

Keywords:

Auditor, Competence, Independence, Audit Quality

Abstract

An audit is a systematic process performed by a competent and independent party to gather and objectively assess information with the goal of determining the level of fairness and reliability of financial accounts. Audited financial statements have an important role for companies and external parties in decision making, so that audit quality greatly determines the accuracy of the information conveyed. To maintain the quality, auditors must have adequate competence and maintain their independence. The purpose of this study is to examine and gather empirical evidence on the simultaneous and partial influence of auditor competence and independence on audit quality at public accounting firms (KAP) in the Bandung area. This study employs a quantitative method, specifically a questionnaire-based survey research design. Primary data was used. The sample approach used in this study is purposeful sampling. This investigation included 58 samples. According to the study's findings, competence and independence have a simultaneous effect on audit quality. However, only competence has an impact on audit quality, whereas independence has no influence.

References

AAA Financial Accounting Standard Committee. 2000. "Commentary: SEC Auditor Independence Requirements." Accounting Horizons, Vol. 5, No. 4.

Acep Edison. 2018. Metode Penelitian Bisnis. Bandung: CENDRA.

Alim, M. Nizarul, Trisni Hapsari, dan Liliek Purwanti. 2007. "Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi." Simposium Nasional Akuntansi X.

Christiawan, Yulius Jogi. 2002. "Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris." Jurnal Akuntansi dan Keuangan (JAK), 4(2).

Deis, D. R., dan G. A. Groux. 1992. "Determinants of Audit Quality in the Public Sector." The Accounting Review, Juli, hlm. 462–479.

Dianita, Mirna, Arifian Rachman, dan Alvii T. B. Siregar. 2019. "The Effect of Independence and Professionalism on Audit Quality (Case Study at the Public Accountant Office in DKI Jakarta)." Jurnal Ekonomi dan Bisnis, 6.

Kusharyanti. 2003. "Masa Depan Profesi Akuntan Publik." Jurnal STIE YKPN.

Lenggono, Tirza Oktovianti. 2022. "Pengaruh Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit." Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 6(3): 1089–1101.

Putra, Dian Febriyanto. 2016. "Role of Auditor Competency and Independency on Quality of Audit (Case Study: CPA Firm in Jakarta)." Jakarta.

Sumartik. 2019. “Buku Ajar Perilaku Organisasi”. UMSIDA Press. Sidoarjo.

Udayanti, Ni Kadek Sri, dan Dodik Ariyanto. 2017. "Pengaruh Auditor Switching, Ukuran Perusahaan, Spesialisasi Industri KAP, dan Client Importance pada Kualitas Audit." E-Jurnal Akuntansi Universitas Udayana, 20(2): 1073–1102.

Wayan, Ni Mariana Ratna Dewi, Ni Nyoman Ayu Suryandari, Gde Bagus Brahma Putra. "Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi pada Kantor Akuntan Publik di Denpasar." Jurnal Akuntansi dan Keuangan, 1(6).

Widagdo, Ridwan, Soni Agus Irwandi, dan Sukma Lesmana. 2002. "Analisis Pengaruh Atribut-Atribut Kualitas Audit." Jurnal Akuntansi dan Keuangan.