Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
Sendie Nur Hidayat
Universitas Widyatama
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Independensi dan Kompetensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Bandung) Sendie Nur Hidayat; Rini Susiani
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5251

Abstract

This study aims to determine and analyze the effect of auditor independence and competence on audit quality at Public Accounting Firms in Bandung. This study data was obtained by distributing questionnaires to 45 respondents using the quota sampling technique, which is part of Non-probability Sampling. Respondents in this study were auditors at the Public Accounting Firm in Bandung. The analysis technique used in this research is the classical assumption test, multiple linear regression, and hypothesis testing. The results showed that independence has a positive but insignificant effect on audit quality, competence has a positive and significant effect on audit quality, and independence and competence simultaneously have a significant effect on audit quality. Keywords: Independence, Competence, Audit Quality
Co-Authors Rini Susiani