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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Business, Accounting and Finance Journal of Bussines Management Basic Journal Of Economic Sciences (Ekuisci)
Rahman, Erpi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The Effect of Due Professional Care and Auditor Integrity on Audit Quality Rahman, Erpi; Nurmayanti, Santi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3302

Abstract

Audit quality plays a crucial role in ensuring the reliability, accuracy, and integrity of a company's financial statements, which are essential for stakeholder decision-making. High-quality audits help ensure that financial information is accurate, transparent, and in accordance with applicable standards and regulations. This study aims to examine the effect of professional prudence and auditor integrity on audit quality in Public accounting firms located in Bandung, Indonesia. A quantitative research method was employed, using statistical techniques such as regression, correlation, and hypothesis testing to analyze the data collected. The sample consisted of 36 qualified respondents selected based on specific criteria to ensure the validity of the results. The findings show that both due professional care and auditor integrity significantly impact audit quality, contributing a combined effect of 50.8%. Hypothesis testing results indicate that the t-values for both variables—2.337 for due professional care and 2.312 for auditor integrity—exceed the critical value of 2.035. This confirms that both variables have a statistically significant influence on audit quality and support the research hypothesis.
Co-Authors Adinegara, Ahmad Andy Amanda, Helles Amelia Setiawan Arianti, Fira Cahyani, Nanda Ayu Hamfri Djajadikerta Kartika, Tita Krisdina, Tiana Fenny Kurniawan, Ryan Feryana Masruri, Fahrul Alam Maulana, Frayuda Yuandika Nur'aila, Tami Nurfajar, Reja Nurhayati, Risna Nurmayanti, Santi Putri, Billa Adzani Putri, Cindi Cecilia Royani, Solihin Sintia, Kiki Sulistiani Sulistiani, Sulistiani Tuasalamony, Ardhiatul Halima Wibisana, Rangga Yuhartini, Ima Sri