Pengaruh Independensi Auditor, Kompetensi Auditor, dan Pengalaman Auditor Terhadap Kualitas Audit

Abstract

Public trust in audited financial statements depends on the ability of auditors to produce reliable audit quality. This study aims to examine the influence of auditor independence, auditor competence, and auditor experience on audit quality. The research used a quantitative causal approach with primary data collected through questionnaires from 86 auditors working in public accounting firms in West Jakarta. The data were measured using a five-point Likert scale and analyzed using descriptive statistics, validity testing, reliability testing, classical assumption testing, multiple linear regression, partial testing, simultaneous testing, and coefficient of determination. The results show that auditor independence has a positive and significant effect on audit quality. Auditor competence also has a positive and significant effect on audit quality. Auditor experience has a positive but not significant effect on audit quality. Simultaneous testing shows that auditor independence, auditor competence, and auditor experience jointly have a significant effect on audit quality. The coefficient of determination shows that the three independent variables explain 88.6 percent of audit quality, while the remaining 11.4 percent is explained by other factors outside the model. This study concludes that audit quality is mainly strengthened by auditor independence and competence, while experience needs to be supported by professional judgment, training, and compliance with audit standards.