Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Kantor Akuntan Publik di Batam

Cibanis Mei Kristin Nazara (Universitas Putera Batam)
Viola Syukrina E Janrosl (Universitas Putera Batam)

Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Vol 5 (2023): SNISTEK

This study aims to analyze the effect of audit independence, competence and professional ethics on audit quality. In this study, a sample of 65 respondents were those who worked and as employees of several KAP in Batam City. Multiple regression tests are used to test hypotheses in order to analyze the influence of factors on audit quality. This study shows that independence and competence do not have a positive effect on audit quality. At the same time, audit ethics has a significant positive impact or influence on audit quality.