The Influence of Competence, Independence and Auditor Ethics on Audit Quality: Pengaruh Kompetensi, independensi, dan etika auditor terhadap Kualitas audit
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Audit quality has a very important role in creating reliable financial reports. Aspects that help form good administration or good administration are through control, assessment and supervision. The purpose of this research is to determine audit quality which is influenced by competence, auditor independence and auditor ethics". In this study using the type of quantitative research. In this research, the population used is employees who work at the Inspectorate Office of Sidoarjo Regency, totaling 50 people. There were 50 people who were selected, namely the sampling technique was saturated sampling technique because the researchers considered the population size to be too small so that it was used as a whole. In this research, testing using the SPSS V.25
The purpose of this research is to determine audit quality which is influenced by competence, auditor independence and auditor ethics". In this study using the type of quantitative research. In this research, the population used is employees who work at the Inspectorate Office of Sidoarjo Regency, totaling 50 people. There were 50 people who were selected, namely the sampling technique was saturated sampling technique because the researchers considered the population size to be too small so that it was used as a whole. research, testing using the SPSS V.25 program is used as a statistical data processing tool. In this study, the results showed that 1) competence has a significant effect on audit quality at the Sidoarjo Regency Inspectorate Office. 2) independence has a significant effect on audit quality at the Sidoarjo Regency Inspectorate Office. 3) ethics has a significant effect on audit quality at the Sidoarjo Regency Inspectorate Office.
The purpose of this research is to determine audit quality which is influenced by competence, auditor independence and auditor ethics". In this study using the type of quantitative research. In this research, the population used is employees who work at the Inspectorate Office of Sidoarjo Regency, totaling 50 people. There were 50 people who were selected, namely the sampling technique was saturated sampling technique because the researchers considered the population size to be too small so that it was used as a whole. research, testing using the SPSS V.25 program is used as a statistical data processing tool. In this study, the results showed that 1) competence has a significant effect on audit quality at the Sidoarjo Regency Inspectorate Office. 2) independence has a significant effect on audit quality at the Sidoarjo Regency Inspectorate Office. 3) ethics has a significant effect on audit quality at the Sidoarjo Regency Inspectorate Office.
Keywords
Competence., Auditor Ethics, and, Audit Quality., Independence Auditor