PENGARUH INDEPENDENSI, KOMPETENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT

Pedro Satria Yudha Handoko
Augustpaosa Nariman

Jurnal Paradigma Akuntansi
Vol. 8 No. 3 (2026): Juli 2026

The purpose of this study is to explore the empirical effects of auditor independence, competence, and professional experience on the quality of audits. From 99 questionnaires returned, 89 met the research criteria, specifically responses from auditors with experience working in Public Accounting Firms (KAP) located in Jakarta. Participants were selected through a Non-Probability Sampling technique, and the data were examined using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results reveal that both competence and professional experience have a meaningful and positive impact on audit quality. On the other hand, auditor independence showed a positive effect, but it was not statistically significant.