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All Journal JUNITA : Jurnal Bisnis dan Pariwisata
Yohana Adelia
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Hubungan Integritas, Objektivitas, dan Independensi Auditor dengan Kualitas Audit pada Kantor Akuntan Publik Yohana Adelia; Mira Falatifah; Hotma Gloria Ika Sari
JUNITA: Jurnal Bisnis dan Pariwisata Vol. 1 No. 1 (2025): December 2025
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/junita.2025.1.1.7-18

Abstract

This study examines how auditors’ integrity, objectivity, and independence affect audit quality in Public Accounting Firms (KAP) in DKI Jakarta during 2023. Using a quantitative method, data were gathered from 114 auditors through questionnaires and analyzed with multiple linear regression after validity and reliability testing. The results show that all three factors together influence audit quality by 36.1%. However, only objectivity has a significant positive effect, while integrity and independence are positive but insignificant. Thus, objectivity is the main driver of audit quality, supported by integrity and independence as ethical principles.
Co-Authors Hotma Gloria Ika Sari Mira Falatifah