The Influence of Examiner Independence, Competence, and Work Experience on Audit Quality at The Inspectorate General of the Audit Board of the Republic of Indonesia

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Analysis shows auditor independence and competence improve audit quality in Indonesia, highlighting the role of experience.

Audit quality improves with greater auditor independence, competence, and work experience.
Research found a significant positive influence of these factors on quality, with a sample of 86 examiners.
Data analysis utilized primary data collected via questionnaires and processed in IBM SPSS Statistics 26.
Results suggest training and support for auditors is essential for enhancing overall audit quality.

Nahdloddin et al. (2025) studied this question.

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