PENGARUH INDEPENDENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA - Rizky Abdhul Kharim; Tries Ellia Sandari (REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN, 2025)
The emergence of various financial scandals involving large companies, such as cases of financial statement manipulation and embezzlement, demonstrates the importance of auditor independence to ensure reliable audit reports. Audit quality is a crucial element in maintaining the integrity of financial statements and public trust. This study aims to analyse the influence of auditor independence, due professional care, and audit tenure on audit quality at public accounting firms in Surabaya. Using a quantitative method with a survey approach, data were collected through questionnaires distributed to 30 respondents. The results indicate that auditor independence significantly influences audit quality. On the other hand, due professional care does not significantly influence audit quality. Furthermore, the study also found that audit tenure does not significantly influence audit quality.Munculnya berbagai skandal keuangan yang melibatkan perusahaan-perusahaan besar, seperti kasus manipulasi laporan keuangan dan penggelapan, menunjukkan pentingnya independensi auditor untuk memastikan laporan audit dapat diandalkan. Kualitas audit merupakan elemen penting untuk menjaga integritas laporan keuangan dan kepercayaan publik. Penelitian ini bertujuan untuk menganalisis pengaruh independensi auditor, due professional care, dan audit tenure terhadap kualitas audit pada kantor akuntan publik di Kota Surabaya. Menggunakan metode kuantitatif dengan pendekatan survei, data dikumpulkan melalui kuesioner yang disebarkan kepada 30 responden. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh signifikan terhadap kualitas audit. Di sisi lain, Due Professional Care tidak memiliki pengaruh signifikan terhadap kualitas audit; Selain itu, penelitian juga menemukan bahwa audit tenure tidak berpengaruh signifikan terhadap kualitas audit