The Effect of Auditor Competence, Independence, Task Complexity and Audit Fee on Audit Quality (Survey of Public Accountant Offices in West Jakarta Area)

Achmad Lukman Haruna ,Jan Hoesada

doi:10.7176/rjfa/11-10-13

Abstract

This study aims to examine and analyze the effect of Auditor Competence, Independence, Task Complexity and Audit Fees on Audit Quality. This research was conducted in 2019, using primary data collection sourced from the results of data collection in the form of a questionnaire distributed to 11 public accounting firms in the West Jakarta area with a total sample of 89 public accountants. The sample method used is convenience sampling, where respondents are chosen based on availability and ease of getting it and fulfilling specified conditions. Data analysis used multiple regression analysis with the SPSS program. From the results of this study indicate that Auditor Competence affects Audit Quality, Independence and Audit Fees affect Audit Quality while Task Complexity does not affect Audit Quality. Keywords : Auditor Competence, Independence, Task Complexity, Audit Fees and Audit Quality DOI: 10.7176/RJFA/11-10-13 Publication date: May 31 st 2020

Highlights

The increasingly widespread need for public accountant professional services as an independent party, requires the public accounting profession to improve its performance in order to produce reliable audit products for those who need it
This research was conducted by distributing research questionnaires directly to respondents by visiting a Public Accountant Office based in the West Jakarta Region
This indicates that the regression model used in this study is fit for use in hypothesis testing or it can be said that auditor competence, independence, task complexity and audit fees jointly affect audit quality

Summary

Introduction

The increasingly widespread need for public accountant professional services as an independent party, requires the public accounting profession to improve its performance in order to produce reliable audit products for those who need it. In order to improve the attitude of professionalism in carrying out audits of financial statements, public accountants should have adequate audit knowledge and be equipped with an understanding of the professional code of ethics. The public acute profession is a very important profession At this time the integrity and objectivity of the public accountants have begun to be doubted by the parties concerned over the public accountant's report due to the rampant financial scandal that occurred lately. Bawono and Singgih in Wiratama and Budiartha (2015) stated that the increasing number of financial scandals that occurred outside and inside the country greatly affected the trust of users of audited financial statements in the public accounting profession

Objectives

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Results

Conclusion