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All Journal RESLAJ: Religion Education Social Laa Roiba Journal
Ngurah Pandji
Universitas Dian Nuswantoro
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Audit Disfungsional, Kompetensi, dan Independensi: Determinan Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Kota Semarang Cherly Ayu Anggeraini; Arditya Dian Andika; Enny Susilowati Mardjono; Ngurah Pandji
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 7 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i7.12173

Abstract

This study aims to examine the influence of dysfunctional audits, competence, and independence on audit quality among external auditors at a Public Accounting Firm (KAP) in Semarang City. The approach used is quantitative, with a survey method distributed through questionnaires to respondents selected using purposive sampling techniques. Data analysis was performed using multiple linear regression with SPSS. The results indicate that dysfunctional audits have a negative and significant effect on audit quality, while competence and independence have a positive and significant effect. Simultaneously, these three variables are also proven to have a significant effect on audit quality. These findings confirm that audit quality is influenced by behavioral factors, professional abilities, and the auditor's independence attitude.
Co-Authors Arditya Dian Andika Cherly Ayu Anggeraini Enny Susilowati Mardjono