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All Journal International Journal of Humanities Education and Social Sciences
Habibah Rahayu Nasution
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence Of Auditor Competency, Independence, And Professional Ethics On Audit Quality In Public Accounting Firm In Medan Ahmad Muhajir; Ferry Safriandi; Habibah Rahayu Nasution
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 5 No 1 (2025): IJHESS AUGUST 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v5i1.1850

Abstract

The aim of this study is to determine the influence of Competence, Independence and Professional Ethics Auditors' Impact on Audit Quality at Public Accounting Firms in Medan. This research is a This type of research is casual and is a replica of previous research with the research population. are auditors who work at a public accounting firm in Medan. In this study, the population obtained from the Public Accounting Office in Medan, as many as 160 auditors. The sample in this study selected based on convenience sampling. The sample was obtained from the Public Accounting Office in Medan in 2024 had 54 auditors. The sample data used was primary data. Namely data that comes from the original or first source. The data analysis technique used is descriptive statistical analysis methods, classical assumption tests, and multiple linear regression tests. The results of this study concluded that partially Competence and Independence have a positive and significant influence on Audit Quality. However, Auditor Professional Ethics does not have a significant effect on Audit Quality. Audit. Then simultaneously the Auditor's Competence, Independence and Professional Ethics are influenced significant effect on Audit Quality with a significant value of 0.000 < 0.05 at the Accounting Firm Public in Medan.
Co-Authors Ahmad Muhajir Ferry Safriandi