PENGARUH KOMPETENSI, AKUNTANBILITAS, ETIKA DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MEDAN

Abstract

This study is motivated by the declining audit quality in Indonesia, as reflected in increasing audit violations and sanctions, which highlight the need to examine individual auditor factors influencing audit outcomes. The objective of this research is to analyze the effect of auditor competence, accountability, ethics, and experience on audit quality at Public Accounting Firms in Medan City. This study employs a quantitative approach with a causal associative design, using primary data collected through questionnaires distributed to auditors. The data were analyzed using multiple linear regression based on the Ordinary Least Square (OLS) method with the assistance of SPSS, after passing classical assumption tests. The results indicate that, partially, competence has a significant effect on audit quality, while accountability, ethics, and auditor experience do not show significant individual effects. However, simultaneously, all independent variables significantly influence audit quality, indicating that audit quality is shaped by the interaction of multiple factors. Furthermore, the coefficient of determination suggests that there are other influential variables outside the model, such as auditor independence, time pressure, and audit complexity. The findings imply that improving audit quality requires not only technical competence but also the integration of multiple professional attributes. Therefore, future research is recommended to include additional variables to provide a more comprehensive understanding of audit quality determinants.