PENGARUH KOMPETENSI, INDEPENDENSI, DAN SOFTWARE AUDIT TERHADAP KUALITAS AUDIT

Niti Galaga (Universitas Muhammadiyah Jakarta)

Jurnal Analisa Akuntansi dan Perpajakan
Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan

This research aims to find out whether there is an influence on audit quality by competence, independence and audit software. The population in this research is public accounting firms in the South Jakarta area which are available on the OJK website. This research uses associative quantitative methods. The sample data in this study used predetermined primary data and obtained results of 9 KAP and 64 sata. The research results show that competence, independence and audit software have a positive effect on audit quality. A high level of education improves audit quality, independence in the stability of the work process improves audit quality, and audit software helps minimize errors so that the best results can improve audit quality.