PENGARUH KOMPETENSI, ETIKA, PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT

Brishana Abigael Sinurat (Universitas Advent Indonesia)
Hisar Pangaribuan (Universitas Advent Indonesia)

Jurnal Aplikasi Akuntansi
Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022

The purpose of this study was to ascertain the influence of auditor expertise, ethics, and experience on audit quality. 150 accountants from three separate firms made up the sample for this study. Questionnaires are distributed to gather the data. Direct sampling was employed for the sampling procedure, and multiple linear analysis was performed for data processing with the SPSS Windows version 25 software. The findings of this study suggest that the quality of audit results can be somewhat influenced by the expertise, ethics, and experience of auditors.