Determinants of Audit Quality: The Role of Auditor Competence, Independence, and Professionalism
Keywords:
auditor competence, auditor independence, auditor professionalism, audit quality, internal auditor.Abstract
This study aims to analyze the effect of auditor competence, auditor independence, and auditor professionalism on audit quality among internal auditors at Inspectorates in East Java. This research employed a quantitative approach using primary data collected through questionnaires distributed to 144 internal auditors as respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 3.0. The results show that auditor competence has a positive and significant effect on audit quality. This indicates that auditors with adequate knowledge, skills, experience, and technical ability are more capable of producing higher-quality audits. Auditor independence also has a positive and significant effect on audit quality, meaning that objectivity, freedom from pressure, and impartiality are important factors in producing reliable audit results. In addition, auditor professionalism has a positive and significant effect on audit quality, indicating that auditors with strong professional responsibility, compliance with standards, integrity, and work commitment tend to produce better audit reports. Therefore, improving internal audit quality can be achieved by strengthening auditor competence, maintaining auditor independence, and enhancing auditor professionalism.
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