The effect of auditor ethics, auditor independence, and auditor experience on audit quality

Abstract

Purpose: This study aims to analyze the effect of auditor competence, auditor independence, and auditor professionalism on audit quality at Public Accounting Firms in East Jakarta and Central Jakarta.

Methods: This research is associative with a causal relationship, focusing on auditors at Public Accounting Firms in East and Central Jakarta who are listed in the IAPI Directory. The sample was taken purposively from 100 auditors. Data were collected through a directly delivered questionnaire, and hypothesis testing was conducted using the t-test.

Findings: The results showed that (1) Auditor ethics has a positive effect on audit quality, (2) Auditor independence has a positive effect on audit quality, and (3) Auditor experience has a positive effect on audit quality.

Practical Implications: The results of this study confirm the importance of ethics, independence, and auditor experience in improving audit quality. Best practices for accounting firms are building a strong ethical culture, ensuring work independence, and enhancing auditor experience through continuous training and development to achieve higher-quality audit results.