Open AccessTHE EFFECT OF WORK EXPERIENCE, COMPETENCE, AND INDEPENDENCE ON AUDIT QUALITY (EMPIRICAL STUDY ON PUBLIC ACCOUNTING FIRM IN BATAM CITY)
Author(s) -
Muhammad Yusuf Farhan,
Nolla Puspita Dewi
Publication year - 2022
Publication title -
zona keuangan
Language(s) - English
Resource type - Journals
eISSN - 2807-6303
pISSN - 2087-7277
DOI - 10.37776/zuang.v11i2.802
Subject(s) - audit , competence (human resources) , quality audit , accounting , work experience , population , psychology , business , medicine , social psychology , work (physics) , environmental health , engineering , mechanical engineering
This research aims to determine the effect of: (1) Work Experience on Audit Quality, (2) Competence on Audit Quality, (3) Independence on Audit Quality, (4) Work Experience, Competence, and Independence on Audit Quality. This research is an associative research. The population of this study was 40 auditors work at public accounting firm in Batam city. This study used trials with 30 respondents for research instruments’ trials taken from inside the population. Classical assumption test involved linear test, heteroscedasticity test and multicollinearity test. The data analyses used were double linear regression analysis, t test parcial and f test simultan. The results of this research show that: (1) Work Experience affects Audit Quality. It is shown by its significant score which is 0,380 bigger than 0,05 the meaning is Work Experience affects Audit Quality but not significantly. (2) Competence affects Audit Quality. It is shown by its significant score which is 0,779 bigger than 0,05 the meaning is Competence affects Audit Quality but not significantly . (3) Independence affects Audit Quality. It is shown by its significant score which is 0,020 bigger than 0,05 the meaning is Independence affects Audit Quality significantly. (4) Work experience, Competence, and Independence simultaneously affects Audit Quality. It is shown by its coefficient of determination score which is 0,293 meaning that Work Experience, Competence, and Independence simultaneously affects Audit Quality by 29,3%.Â