Abstract
Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
Highlights
The public accounting profession is a profession of public trust
To support his professionalism as a public accountant, the auditor must be guided by the audit standards set by the Indonesian Institute of Accountants (IAI), namely general standards, fieldwork standards, and reporting standards
The auditor is guided by auditing standards and the relevant public accountant code of ethics
Summary
The public accounting profession is a profession of public trust. From the public accounting profession, the public expects a free and impartial assessment of the information presented by company management in the financial statements (Durocher and Fortin, 2021). The public accounting profession is responsible for increasing the level of reliability of the company's financial statements so that the public can obtain reliable financial statement information as a basis for decision-making. To support his professionalism as a public accountant, the auditor must be guided by the audit standards set by the Indonesian Institute of Accountants (IAI), namely general standards, fieldwork standards, and reporting standards. In addition to auditing standards, public accountants must comply with the professional code of ethics that regulates the behavior of public accountants in carrying out their professional practices, both with fellow members and with the general public This code of ethics handles professional responsibilities, professional competence and prudence, confidentiality, professional behavior, and technical standards for an auditor in carrying out his profession
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