JUNITA : Jurnal Bisnis dan Pariwisata
Vol. 1 No. 1 (2025): December 2025

Hubungan Integritas, Objektivitas, dan Independensi Auditor dengan Kualitas Audit pada Kantor Akuntan Publik

Yohana Adelia (Unknown)
Mira Falatifah (Unknown)
Hotma Gloria Ika Sari (Unknown)

Article Info

Publish Date
11 Dec 2025

Abstract

This study examines how auditors’ integrity, objectivity, and independence affect audit quality in Public Accounting Firms (KAP) in DKI Jakarta during 2023. Using a quantitative method, data were gathered from 114 auditors through questionnaires and analyzed with multiple linear regression after validity and reliability testing. The results show that all three factors together influence audit quality by 36.1%. However, only objectivity has a significant positive effect, while integrity and independence are positive but insignificant. Thus, objectivity is the main driver of audit quality, supported by integrity and independence as ethical principles.

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Journal Info
JUNITA : Jurnal Bisnis dan Pariwisata
Website

Abbrev

junita

Publisher

Universitas Matana

Subject

Description

Jurnal Bisnis dan Pariwisata is a scholarly journal managed by the Faculty of Business and Tourism, Universitas Matana, Tangerang, Indonesia. The journal publishes research findings, scholarly studies, and academic perspectives in the fields of Accounting, Management, and Tourism, including ...