Audit Disfungsional, Kompetensi, dan Independensi: Determinan Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Kota Semarang

Abstract

This study aims to examine the influence of dysfunctional audits, competence, and independence on audit quality among external auditors at a Public Accounting Firm (KAP) in Semarang City. The approach used is quantitative, with a survey method distributed through questionnaires to respondents selected using purposive sampling techniques. Data analysis was performed using multiple linear regression with SPSS. The results indicate that dysfunctional audits have a negative and significant effect on audit quality, while competence and independence have a positive and significant effect. Simultaneously, these three variables are also proven to have a significant effect on audit quality. These findings confirm that audit quality is influenced by behavioral factors, professional abilities, and the auditor's independence attitude.