The Influence of Auditor Integrity, Objectivity, and Independence on Audit Quality in KAP in DKI Jakarta

Abstract

The purpose of this study is to determine the influence of integrity, objectivity, and independence of auditors on audit quality in public accounting in DKI Jakarta. The data used in this study are primary data. The study was conducted using questionnaires. The population of this study is auditors working in Public Accounting Firms (KAP). The sample in this study is auditors who work in Public Accounting Firms (KAP) in the DKI Jakarta area with experience in the field of auditing for at least 1 year. A total of 230 questionnaires were distributed for this study, but only 130 questionnaires were returned and only 114 questionnaires were used for data processing using multiple linear regression methods. The results of this study are (1) integrity does not have a positive effect on audit quality, (2) objectivity has a positive effect on audit quality, (3) independence does not have a positive effect on audit quality, (4) integrity, objectivity, auditor independence simultaneously and significantly affect audit quality.