The Effect of Competence, Professionalism, and Independence on Audit Quality

Abstract

Audit quality is very necessary because the company's financial statements before being published must be audited in advance by the auditor. High audit quality will increase people's trust in the reliability of audited financial statements. The aim of this study is to determine the effect of competence, professionalism, and independence to audit quality. This study was conducted on 100 respondents, which are the auditors who work at 33 Public Accountants Office at Jakarta by using convenience sampling. Data analysis technique used is descriptive and verification analysis. Audit quality in this study is proxies by the audit process and result. The result concluded that competence, professionalism, and independence have an effect on audit quality.