The Influence of Auditor Competence and Independence on Audit Quality

This study aims to analyze the influence of auditor competence and auditor independence on audit quality at Public Accounting Firms (KAP) in Bandung. This research employs a verification method with a quantitative approach, where primary data is collected through questionnaires distributed to auditors with a minimum of two years of experience. Data analysis is conducted using multiple linear regression, with the t-test to determine the effect of each independent variable on the dependent variable. The results of the t-test indicate that auditor competence has a t-value of 4.693 with a significance level of 0.000 (p < 0.05), meaning that auditor competence has a positive and significant impact on audit quality. Meanwhile, auditor independence has a t-value of 5.255 with a significance level of 0.000 (p < 0.05), also showing a positive and significant effect on audit quality. Additionally, the results of the F-test reveal that auditor competence and independence jointly influence audit quality, with an F-value of 122.933 and a significance level of 0.000. With an Adjusted R² value of 0.830, this study shows that 83.0% of variations in audit quality can be explained by auditor competence and independence, while the remaining 17.0% is influenced by other factors outside the research model. Therefore, improving audit quality can be achieved by enhancing auditor competence through training and professional certification and ensuring auditor independence in performing their duties to produce objective and high-quality audits.