Abstract
The public accounting profession is responsible for increasing the reliability of the company's financial statements so that the public can obtain reliable financial information as a basis for decision making. This study analyzes independence and competence in audit quality with audit risk as a moderating variable. Pandemic affects most of the business processes carried out by public accounting firms, be it internal management, to reconsider audit engagements to alternative audit approaches that must be taken in a pandemic. Respondents in this study are auditors who work at the Public Accounting Firm in East Jakarta. The number of auditors who were the sample of this study was 250 respondents consisting of auditors from the public accounting firm. The method used in this research is multiple linear regression analysis. The results showed that competence had a significant effect on audit quality. Auditors need to increase additional knowledge by participating in training and professional courses so that their competencies are increasingly developing.
Highlights
One of the public accounting services is to provide accurate and reliable information for user decisions (DeFond & Zhang, 2014)
This study examines the effect of independence, competence, and audit risk on audit quality during pandemic covid-19
Data collection in this study used a questionnaire as an instrument which was distributed to the respondents, namely the auditors who work at the Public Accounting Firm in East Jakarta
Summary
One of the public accounting services is to provide accurate and reliable information for user decisions (DeFond & Zhang, 2014). Financial reports that a public accountant has audited are more reliable than unaudited financial reports (Huguet & Gandía, 2016). Public accountants are professional accountants who sell their services to the public, especially in auditing financial reports prepared by their clients and selling services like tax consulting, management consulting, accounting system preparation, and financial reporting (Muratovski, 2015; Paisey & Paisey, 2020). Professionalism as a public accountant in carrying out his audit duties refers to the Indonesian Association of Public Accountants (Afandi, Pagalung, & Tawakkal, 2020; Rahmina & Agoes, 2014). Fieldwork standards and reporting standards, where the general standard is a reflection of personal qualities that an auditor must possess, requires the auditor to have sufficient technical expertise and training in carrying out audit procedures (Kartal, İbiş, & Çatıkkaş, 2018; Knechel, 2013)
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