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All Journal Journal of Accounting and Investment EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Nusantara Science and Technology Proceedings El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Diarany Sucahyati
Department Of Accounting, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60924, Indonesia
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL

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Pengaruh Independensi, Kompetensi, dan Profesionalisme Auditor terhadap Kualitas Audit: Iftinandea Wresti Rosyadi; Sri Trisnaningsih; Diarany Sucahyati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.4360

Abstract

In order to determine the effects of auditor independence, auditor competence, and auditor professionalism on the audit quality conducted by individuals working for Public Accounting Firms (KAP) that are officially listed in the Indonesian Institute of Public Accountants (IAPI) in Surabaya, this study will examine these factors. This study used a quantitative technique and a sample of 63 people that was selected using the Slovin formula and the fundamental random sampling methodology. The distribution of questionnaires was the main way that data were gathered for this study. The approaches for data analysis in this study employed partial least square (PLS) data management software. The results of this study show how professionalism, independence, and competency affect audit quality. As independence, skill, and professionalism rise, the audit quality rises. Keywords: Audit Quality, Independence, Competence, Professionalism
Co-Authors Alifia Putri P. Annisa Dhira Amanda Sanjaya Putri Arief Budiman Arief Budiman Condro Widodo, S.E., M.S.A Diah Hari Suryaningrum Farrel Sabililillah Iftinandea Wresti Rosyadi Iman Harymawan In Naka Malik Hardiansyah Mira Tri Wahyuni Moh. Dhirhan Fajar Shodiq Moh. Nasih Muhammad Aditya Bahruna R. Muh Syah Arief Atmaja Wijaya R. Muh Syah Arief Atmaja Wijaya Sri Trisnaningsih Tubagus Algan Roiston Vicky Vendy