Meningkatkan Kualitas Audit melalui Kompetensi, Independensi, dan Pengalaman Kerja Auditor: Studi Empiris pada Kantor Akuntan Publik di Jakarta Pusat

Tikkos Sitanggang (Sekolah Tinggi Ilmu Ekonomi Y.A.I)
Adelia Ambarwati (Sekolah Tinggi Ilmu Ekonomi Y.A.I)
Juan Moses Viztardo Sitanggang (Institut Bisnis dan Informatika Kesatuan)
Cornelliuz Yosavhat Sitanggang (Universitas Teknologi Nusantara)

Jurnal Akuntansi dan Keuangan
Vol. 5 No. 4 (2026): Oktober 2026

This study aims to empirically analyze the influence of auditor competence, auditor independence, and auditor work experience on audit quality at Public Accounting Firms (KAP) in Central Jakarta. A quantitative approach was employed, utilizing primary data obtained through questionnaires distributed to auditors at Public Accounting Firms in Central Jakarta. Purposive sampling was used to select the sample, resulting in 52 respondents who met the study's criteria. The collected data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that auditor competence and work experience have a positive effect on audit quality, whereas auditor independence does not. Based on these findings, Public Accounting Firms are encouraged to continuously enhance auditor competence through continuing professional education, training, professional certification, and opportunities to engage in diverse audit assignments to enrich work experience. Although auditor independence was not found to have a significant effect in this study, the principle of independence must still be upheld as a cornerstone of professional ethics.