THE INFLUENCE OF INDEPENDENCE, PROFESSIONAL ETHICS, AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY IN PUBLIC ACCOUNTING FIRM IN BATAM

Abstract

The more the economy develops, the more parties have to be involved in an economic environment. A good business usually has a financial report that contains company financial information that can show the company's liquidity in reality. However many companies manipulate their financial reports to make them look good in the eyes of other parties. This can make users of financial reports doubt and question the fairness and truth of a financial report, so an auditor is needed to check and maintain the fairness and truth of the report to produce quality audit results. This research was conducted to analyze the influence of independence, professional ethics, and auditor professionalism on audit quality at Public Accounting Firms in Batam City. This research is quantitative research which was processed using the SPSS Version 25 application. The data used is primary data obtained through distributing questionnaires to all auditors at Public Accounting Firms in Batam City registered in the Directory of the Institute of Public Accountants in 2023. Sampling in this research used Saturated samples where the population obtained does not exceed 100 people so that all the results of the questionnaires distributed will be used as a sample with a total sample of 54 people. It is known from the t-test results that independence does not affect audit quality, professional ethics has no effect on audit quality, and professionalism has an effect on audit quality. Meanwhile, the F test independence, professional ethics, and auditor professionalism simultaneously influence audit quality.