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Adela
Universitas Katolik Parahyangan
Law, Crime, Criminology & Criminal Justice

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THE INFLUENCE OF AUDIT COMPETENCE AND AUDITOR PERFORMANCE ON AUDIT QUALITY ACCORDING TO AUDITOR'S PERCEPTION Adela; Amelia Setiawan; Hamfri Djajadikerta
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.415

Abstract

This study examines the impact of audit competence and auditor performance on audit quality. Auditors are individuals who conduct audits, which are systematic processes to obtain and evaluate objective evidence related to the financial reports of entities such as companies, organizations, or government agencies. Audit competence includes sufficient knowledge and experience to conduct audits objectively and meticulously. Auditor performance, encompassing work quality, timeliness, and error rates, also plays a significant role in determining audit quality. This study aims to determine whether audit competence and auditor performance individually and collectively affect audit quality. The results of this research are expected to provide benefits to Public Accounting Firms (PAFs), auditors, and future research by offering insights into the importance of competence and performance in producing high-quality audits.
Co-Authors Amelia Setiawan Hamfri Djajadikerta