The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company

Rina Ambarwati; Rosidawaty Rosidawaty; Andika Mugi Gumilang; Sugiyono Sugiyono; Dadang Dadang; Dindin Aminudin; Siti Fatimatul Zuhro; Muhammad Dhitya Ramadhan

doi:10.55927/fjmr.v3i8.10709

Authors

Rina Ambarwati Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Rosidawaty Rosidawaty Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Andika Mugi Gumilang Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Sugiyono Sugiyono Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Dadang Dadang Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Dindin Aminudin Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Siti Fatimatul Zuhro Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin
Muhammad Dhitya Ramadhan Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah A.R. Fachruddin

DOI:

https://doi.org/10.55927/fjmr.v3i8.10709

Keywords:

Auditor Independence, Auditor Competency, Auditor Quality

Abstract

The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research shows that improving auditor education, training and experience and maintaining auditor independence are critical to producing high-quality audits.

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