June 30, 2025

The Influence of Competence, Work Experience, and Auditor Professional Ethics on Audit Quality

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Quantitative analysis reveals how competence and auditor ethics influence audit quality, suggesting work experience may be less critical.

Audit quality is significantly influenced by auditor competence and professional ethics, while work experience has no impact.
Competence and ethics accounted for variability in audit quality, as shown through multiple linear regression analysis and F test results.
Saturated sampling involved 29 internal auditors from public accounting firms in South Jakarta for quantitative insights.
Findings promote understanding of factors affecting audit quality scores, paving the way for improved practices in auditing.

Istiqomah et al. (2025) studied this question.

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