FAKTOR PENENTU KUALITAS AUDIT MELALUI ANALISIS VARIABEL PROFESIONALISME, KOMPETENSI DAN INDEPENDENSI AUDITOR

Abstract

This study has several objectives: 1) to determine and analyze the effect of auditor professionalism on audit quality; 2) to determine and analyze the effect of auditor competence on audit quality; 3) to identify and analyze the effect of auditor independence on audit quality. This research was conducted in several public accounting firms in Denpasar City with the research subjects being all auditors. The sample in this study were all auditors in Denpasar City as many as 112 people. Data collection techniques used were interviews with questionnaires with closed multiple choice. In this study, data analysis used the Partial Least Square (PLS) approach. The results of the study found that the overall strength of the model by looking at the coefficient of determination, Q-Square Predictive Relevance and Goodness of Fit (GoF) were declared very good. The first hypothesis, which states that auditor professionalism has a significant positive effect on audit quality. In testing, it was found that the professionalism of the auditors had a negative effect with a p-value below the specified standard, it means that hypothesis 1 (H1) cannot be accepted. Second hypothesis. which states that auditor competence has a significant positive effect on audit quality. In testing, it was found that the auditor's competence had a positive effect with a p-value above the set standard, it means that hypothesis 2 (H2) can be accepted. The third hypothesis, which states that auditor independence has a significant positive effect on audit quality. In testing, it was found that the auditor's independence had a positive effect with a p-value above the set standard, it means that hypothesis 3 (H3) can be accepted.