June 30, 2025

The Influence of Competence, Work Experience, and Auditor Professional Ethics on Audit Quality

Key Points

Audit quality improves with higher auditor competence and adherence to professional ethics, and declines with varying work experience.
Findings indicate that both auditor competence and professional ethics significantly influence audit quality metrics in South Jakarta.
The study utilized multiple linear regression analysis to assess auditor competency, ethics, and work experience on audit outcomes.
Implications suggest enhancing training programs for auditors may lead to better overall audit quality and credibility.

Abstract

This study aims to determine the effect of auditors competence, work experience and professional ethics on audit quality. This research was conducted on the internal auditors of the public accounting firms in South Jakarta as many as 29 respondents. The sampling technique of this study is the saturated sampling technique. The type of research in this study is quantitative. The Data Analysis technique used is multiple linear regression, namely F test and T test. Based on the test results, it shows that there are 2 variables that influence audit quality, namely competency, auditor professional ethics and there is 1 variable that does not influence audit quality, namely the work experience variable. It is hoped that the results of this research will become new knowledge that can be used to find out what factors can influence audit quality scores.

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Cite This Study

Istiqomah et al. (Mon,) studied this question.

synapsesocial.com/papers/68af5bb6ad7bf08b1eadf5ba https://doi.org/https://doi.org/10.32493/ebic.v2i1.51179