ANALYSIS OF PROFESSIONALISM, COMPETENCY AND INDEPENDENCE ON AUDIT QUALITY IN PUBLIC ACCOUNTING FIRM IN PALEMBANG CITY.

Penulis

  • Adindia Adin Universitas PGRI Palembang
  • Nurmala Universitas PGRI Palembang
  • Panca Satria Putra Universitas PGRI Palembang

DOI:

https://doi.org/10.36982/jeg.v9i2.4510

Abstrak

Objective: This is to determine the effect of professionalism, competency and independence analysis on audit quality at Public Accounting Firms in Palembang. ”

 

Design/method/approach: " This research uses quantitative methodology and utilizes SPSS 26 as a measuring tool. The population of this research is five Public Accounting Firms in Palembang. Because of the quantitative approach used in the sampling methodology, the sample used was 33 respondents.

 

Results: This research shows that with a significance value of 0.015 <0.05, H1 is rejected due to incomplete professionalism. With a significance value of 0.001 <0.05, competency has a fairly large influence on audit quality; so, H2 is approved. Additionally, independence has little impact on audit quality; when this effect is statistically significant 0.789 > 0.05, H3 is rejected. If a simultaneous significance value of 0.000 is found, which means less than 0.05, then H4 is approved. Audit quality is significantly influenced by professionalism, competence and independence simultaneously. 

Practical/policy implications: It is hoped that the findings of this study will guide future investigations.

Keywords: Professionalism, Competence and Independence on Audit Quality.

Unduhan

Diterbitkan

2024-08-01

Cara Mengutip

Adin, A., Nurmala, & Panca Satria Putra. (2024). ANALYSIS OF PROFESSIONALISM, COMPETENCY AND INDEPENDENCE ON AUDIT QUALITY IN PUBLIC ACCOUNTING FIRM IN PALEMBANG CITY. Jurnal Ecoment Global, 9(2), 121–129. https://doi.org/10.36982/jeg.v9i2.4510

Terbitan

Vol 9 No 2 (2024): Edisi Agustus 2024

Bagian

Articles

Lisensi

Hak Cipta (c) 2024 Adindia Adin, Nurmala, Panca Satria Putra

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License   that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work