The Influence of Independence, Due Professional Care, and Its Influence on Audit Quality

Abstract

Independence and professional due care is a form of a person's obligation to be accountable for managing the authority entrusted to him to achieve the stated goals. This research seeks to collect empirical data on the effect of auditor independence, audit experience and auditors' ethics on audit efficiency. The research collected data from independent auditors at six public accounting companies in South Jakarta. Data collection was carried out through a questionnaire. The method of determining the data used is convenience sampling. There are 100 questionnaires distributed to auditors. The number of questionnaires returned was 90 questionnaires. In order to evaluate outcomes, with the independent auditor and due professional care as independent variables and audit quality as the dependent vary, multiple regression analyzes were used. The study's findings indicate that auditor independence and due professional consideration have a substantial impact on audit efficiency.