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All Journal As-Syirkah: Islamic Economic & Financial Journal
Muhammad Dimar Alam
Program Studi Akuntansi, Universitas Brawijaya, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Kualitas Audit pada KAP di Kota Malang: Peran Independensi, Kompetensi, dan Budaya Organisasi Aprillia Dwi Lestari; Muhammad Dimar Alam
As-Syirkah: Islamic Economic & Financial Journal Vol. 5 No. 3 (2026): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/s6afrp51

Abstract

This study aims to obtain empirical evidence that independence, competence, and organizational culture have a positive effect on audit quality. This quantitative study uses primary data obtained from questionnaires distributed to respondents selected through convenience sampling from the population of auditors at public accounting firms in Malang City. Data analysis and hypothesis testing were conducted using SEM-PLS. This study finds that independence and competence have a positive effect on audit quality at public accounting firms in Malang City, while organizational culture has no significant effect. These findings are expected to provide empirical evidence supporting attribution theory, which highlights the influence of auditors’ internal and external factors on audit quality.
Co-Authors Aprillia Dwi Lestari