JEFMS Journal

ABSTRACT:

The purpose of this study was to examine the effect of competence and independence on audit quality produced by auditors working in the South Jakarta Regional Public Accounting Firm, Indonesia. This research is quantitative research with primary data. The data were obtained by distributing questionnaires to 33 respondents and tested using multiple linear regression. The test results state that the competency variable does not partially affect audit quality, while the independence variable partially influences audit quality, then competency and independence variables simultaneously influence audit quality.

KEYWORDS:

Competence, Independence, Audit Quality.

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