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The Influence Of Auditor Competency, Independence, And Professional Ethics On Audit Quality In Public Accounting Firm In Medan

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Casual analysis reveals auditor competency and independence significantly enhance audit quality; professional ethics shows no effect.

Auditor competency and independence significantly improve audit quality in public accounting firms.
Study involved 54 auditors from various accounting offices in Medan, with a significance value of 0.000.
Data analysis included descriptive statistics and multiple linear regression tests to validate findings.
Findings highlight the importance of certain auditor attributes while indicating professional ethics does not contribute significantly.

Muhajir et al. (2025) studied this question.

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