The Effect of Competence, Independence, and Size of Public Accounting Firms on Audit Quality
Auditor requires competence and independence as well as the support from the size of public accounting firms to improve audit quality. The purpose of this study is to determine the effect of competence, independence and the size of public accounting firms on audit quality. This research subject is t...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
International journal of multicultural and multireligious understanding
2020-03-01
|
| Series: | International Journal of Multicultural and Multireligious Understanding |
| Subjects: | |
| Online Access: | https://ijmmu.com/index.php/ijmmu/article/view/1487 |
| Summary: | Auditor requires competence and independence as well as the support from the size of public accounting firms to improve audit quality. The purpose of this study is to determine the effect of competence, independence and the size of public accounting firms on audit quality. This research subject is the auditor in Bandung, which have at least 2 years of experience in a public accounting firm. The research sample is the auditor in Bandung who have worked at least two years in a public accounting firm with total respondents of 59 people. The results showed that the competency of auditors is based on knowledge and experience and independence of an auditor that is honest, impartial, and report the findings in accordance with the evidence as well as the size of the public accounting firm that affect audit quality. To produce a qualified audit, a certified public accountant who works in an audit team is required to have the competence along with good and sufficiend independence. |
|---|---|
| ISSN: | 2364-5369 2364-5369 |