Effect of Auditor Independence and Perception Junior Auditor of The Quality Audit Office in Jakarta (Empirical Study on Public Accountants Office Jakarta are Already Registered in OJK)

Abdul Bari (Universitas Muhammadiyah, Sukabumi, Indonesia)
Riyan Setiawan (Universitas Mercu Buana, Jakarta, Indonesia)
Novawiguna Kemalasari (Universitas Mercu Buana, Jakarta, Indonesia)
Deby Jannati Gustiwi (Universitas Trisakti, Jakarta, Indonesia)
Ahamad Badawi Saluy (Universitas Paramadina, Jakarta, Indonesia)

Greenation International Journal of Economics and Accounting
Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob

The purpose of this study was made to test and find out Whether there is an influence between Independence and Junior Auditor's Perception of Audit Quality.This research was conducted by taking samples from auditors who are in Central Jakarta Public Accounting Firm. By using the questionnaire as a testing tool and PLS as a tool processing the data from the questionnaire.The results of the study PROVE that Independence influences Audit Quality Because auditors who are in Central Jakarta Public Accountant Firms do not violate the established auditing profession standards while Auditor's Perception does not Affect audit quality Because audit implementation does not Affect the perception between audit quality and the results produced.