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Hubungan Kompetensi, Komitmen Organisasi dan Kualitas Audit di Kantor Akuntan Publik Daerah Istimewa Yogyakarta Erawati, Teguh; Sinaga, Benget Sardo
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4003

Abstract

This research aims to examine the effect of independence, competence, organizational commitment on audit quality. The sample used in this research is an auditor who works in a public accounting firm (KAP). This research uses a quantitative method with primary data as the source of data, and the sample obtained is 40 respondents. Respondents were taken using a porposive sampling technique. The research results show that competency has a positive effect on audit quality, organizational commitment has a positive effect on audit quality.