Pengaruh Pengalaman Auditor, Kompetensi Auditor Dan Akuntabilitas Terhadap Kualitas Audit

Abstract

This study aims to analyze the effect of auditor experience, auditor competence, and accountability on audit quality at Public Accounting Firms (KAP) in South Tangerang. This study employed a quantitative approach using primary data collected through questionnaires distributed to auditors working at six KAPs in South Tangerang. The sampling technique was purposive sampling, with 69 auditor respondents. Data were analyzed using SPSS version 31 through data quality tests, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test. The results show that auditor experience has a positive and significant effect on audit quality, auditor competence has no significant effect on audit quality, and accountability has a positive and significant effect on audit quality. Simultaneously, auditor experience, competence, and accountability significantly affect audit quality. The adjusted R-square is 0.620, indicating that the three independent variables explain 62% of the variation in audit quality.