June 30, 2025

The Influence of Auditor Competence and Independence on Audit Quality

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DRDede RustandiUniversitas Widyatama

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Implication

Verification study demonstrates that auditor competence and independence significantly improve audit quality in firms, indicating key areas for enhancement.

Key Points

Audit quality improves significantly with enhanced auditor competence and independence, showing a crucial relationship.
The t-test results highlight auditor competence and independence as impactful, with t-values of 4.693 and 5.255 respectively.
Using a quantitative approach, the study employed multiple linear regression to analyze data from experienced auditors.
The findings suggest a combined influence on audit quality, emphasizing the need for training and independence in auditing practices.

Cite This Study

Dede Rustandi (2025) studied this question.

synapsesocial.com/papers/68af5bb6ad7bf08b1eadf5af https://doi.org/10.32493/ebic.v2i1.50943

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Implication

Verification study demonstrates that auditor competence and independence significantly improve audit quality in firms, indicating key areas for enhancement.

The Influence of Auditor Competence and Independence on Audit Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

The Influence of Auditor Competence and Independence on Audit Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider