Menjaga Kualitas Audit: Peran Due professional care dan Independensi Auditor - Rizky Putri Lisdiana; Fajar Syaiful Akbar (Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2026)
Tujuan Penelitian: Penelitian ini bertujuan untuk menguji sejauh mana due professional care dan independensi auditor berdampak terhadap kualitas audit pada Kantor Akuntan Publik di Jawa TimurMetode Penelitian: Pendekatan kuantitatif menjadi metode utama dalam penelitian ini, di mana analisis data menggunakan SEM (Structural Equation Model) berbasis PLS (Partial Least Square). Sedangkan sumber datanya diperoleh dari hasil kuesioner yang didistribusikan kepada para auditor Kantor Akuntan Publik di Jawa TimurOriginalitas/Novelty: Penelitian sebelumnya belum secara komprehensif menguji kombinasi variabel due professional care dan independensi auditor terhadap kualitas audit dalam studi penelitian yang lebih luas secara geografisHasil Penelitian: Analisis data mengindikasikan bahwa due professional care dan independensi auditor memberi pengaruh positif dan signifikan terhadap kualitas auditImplikasi: Penelitian ini mengimplikasikan bahwa Kantor Akuntan Publik perlu mengintensifkan pengawasan kerja auditor, meningkatkan pelatihan profesional, serta menjaga independensi auditor dari tekanan klien untuk memastikan kualitas audit tetap optimal  Research Objectives: The purpose of this study is to analyze the effect of due professional care and auditor independence on the quality of audits conducted by Public Accounting Firms in East Java.Research Method: A quantitative approach was employed in this study, utilizing SEM (Structural Equation Model) with PLS (Partial Least Square) based for data analysis. Moreover, the data was gathered through questionnaires distributed to auditors at Public Accounting Firms in East JavaOriginality/Novelty: Previous research has not comprehensively tested the combination of the variables 'due professional care' and 'auditor independence' on audit quality in a broader, geographically broad studyResearch Results: The study results show that the required professional care and auditor independence also have a positive and significant effect on audit qualityImplications: This research suggests that accounting firms should strengthen oversight of auditors' work, improve professional training, and ensure auditors' independence from client pressures to ensure optimal audit quality