PENGARUH INDEPENDENSI, KOMPETENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK DI SURABAYA)

Abstract

This research aimed to examine and collect empirical evidence of the effect of independence, competency, and auditors' ethics on the audit quality at the Surabaya Public Accountant Office. The research was quantitative. Furthermore, the population was the Surabaya Public Accountant Office (KAP) and auditors who worked at the Surabaya Public Accountant Office as the respondents. Moreover, the data collection technique used random sampling. The instrument in the data collection technique was a questionnaire. The questionnaires were distributed to the respondents. From 72 questionnaires that were distributed, there were only 32 questionnaires returned. Additionally, the data were primary. The data analysis technique used multiple linear regressions with the SPSS 26 version. The result indicated that independence had an insignificant effect on the audit quality at the Surabaya Public Accountant Office. Likewise, competency had an insignificant effect on the audit quality at the Surabaya Public Accountant Office. On the other hand, the auditors’ ethics positively and significantly affected the audit quality at the Surabaya Public Accountant Office.