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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Gumulyal Sonny Marce Kusuma
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang, Indonesia
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH INDEPENDENSI, AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT Kurnia Krisna Hari; Gumulyal Sonny Marce Kusuma
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2297

Abstract

This research aims to see the influence of independence, accountability and competence on audit quality. Research analysis uses Structural Equation Mode with a Partial Least Square approach. Partial Least Square (PLS) is a variance-based structural equation analysis (SEM) that can test measurement models as well as test structural models. Researchers used primary data with a convenience sampling method in collecting data. The population in this study was 60 auditors who worked in KAP in the Palembang area. The sample in this study consisted of 46 respondents from auditors who worked at the Public Accounting Firm in the Palembang area. Research findings show that there is a partially significant positive influence between independence, accountability and competence on audit quality. The novelty of this research compared to other research lies in the analytical tools and approaches used.
Co-Authors Kurnia Krisna Hari