The Influence of Auditor Independence and Competence on Audit Quality at Public Accounting Firms in Medan

Abstract

The purpose of this study is to determine the effect of Independence and Competence Auditors on the Quality Audit, partially and simultaneously on Auditors at Public Accounting Firm in Medan. The results of the research analysis show Independence partially has a significant effect on the Quality Audit and Competence partially doesn’t have significant effect on the Quality Audit. The results showed that Independence and Competence simultaneously have a significant effect on the Quality Audit at Public Accounting Firm in Medan. The results of the study are supported by the value of R²  which means Independence and Competence have an effect on Quality Audit. While the remaining is effected by other factors originating from outside this research model such as professionalism, work experience, audit fee, integrity.