ANALYSIS OF FACTORS INFLUENCING THE AUDIT QUALITY PUBLIC ACCOUNTING FIRM ON THE PRESENT TIME (EMPIRICAL STUDY ON ACCOUNTING PUBLIC IN PEKANBARU CITY)
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Abstract
The purpose of this research is to know the effect of auditor competence. Independence of auditors. Corresponding with professional auditor services. Experience the auditor and application of audit ethics on the quality of the audit in Public Reaction of Public Realk Agencuation R1. Sample technique on This research is determined to use saturated sampling methods with the number of samples 31 percent respondents. Methods of data analysis used for testing the hypothesis is a multiple linear regression analysis method which is in test with Using the SPSS version 21. From this research it is concluded that Independent variables or independent variables in this research are auditor competence. Independence of auditors. according to professional auditor services. Auditor experience. and the application of auditors ethics simultaneously Positive positively of dependent variables or related variables is the quality of public audit office account. But if the Partial variables independent not take effect against the dependent variable.
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(2011).FactorsTheTake effectToThe quality ofAuditAuditorsThe independentOn theThe officeAccountantsPublic(The Hood)InJavaThe middle. DynamicsThe financialAndBanking, 3 (2),183-197.
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Tannia, R. (2021).Influence of Independence, Accountability, Professional Care, and Time Budget PressureAgainst the qualityAudit.Eco-fin, 3 (1), 203-212.https://doi.org/10.32877/ef.v3i1.401
Utami, U. I. (2015).Influence of integrity, objectivity, confidentiality, competence and work experienceAuditor Performance.FacultyofEconomcsRiau University,.2 (1),1-15.
Wardana and Ariyanto. (2016).The effect of transformational leadership style, objectivity, integrity andEthics of auditors of audit quality. Hey-JournalAccounting University of Udayana.14.2 February (2016).948-976,948-976.
Watkin A. et al. (2004). Audit Quality:A Synthesis of theory and Empical Research. Journal of AccountingLiterature, 23,153-193.
Windari, F. (2017).Analysis of factors that affect the performance of auditors with compliance withProfessional standard of public accountant (SPAP) as a moderating variable (study at accounting firmPublicIn Medan).Thesis,1-136.
Yusri.(2020).FactorsTheInfluenceThe quality ofAuditInThe officeAccountantsPublicThe cityMakassar.
Agoes,Soekrisno2017,Auditing2The bookto2edition5SalembaFour.
Ansens, A. A., Elder, R. J., & Beasley, M. S. (2014).Auditing and Assurance Service. In Book1.www.bea.govBadjuri,A.(2010).The role ofEthicsAccountantstoThe implementation ofFraudAudit.FocusEconomic,9 (3),194-202.
(2011).FactorsTheTake effectToThe quality ofAuditAuditorsThe independentOn theThe officeAccountantsPublic(The Hood)InJavaThe middle. DynamicsThe financialAndBanking, 3 (2),183-197.
Christiawan,Y.J.(2002).CompetenceAndIndependenceAccountantsPublic:ReflectionResultsResearchEmpirical.
The JournalAccountingAndFinance,4 (2),79-92.
DANCEA DKK. (2018).The effect of audit ethics, auditor experience, and feud audit of audit qualityAt the Public Accounting Firm in Pekanbaru (study case of auditor staff at public accounting firms onPekanbaru). Accounting JournalSharia,184-202.
Dian. (2013).Influence of Independence, Experience and Accountability to Audit Quality. OccupationalMedicine, 53 (4),130.
Dwidianingtyas, G. B. (2017).Influence of Professional Care Influence, audit ethics, and independenceQuality of Audit (Empirical Study on the Financial Manager of the Republic of Indonesia Republic of RepublicanCentral Java).ResearchPaper.
Elma. (2018).Influence of Independence, objectivity, ethics, competence and professionalism of qualityAudit(Study empiricalOn theThe officeAccountantsPublicInLondon). 5 stars (3),3402-3411.
Hamid, A. F. (2019).Factors affecting the quality of the audit (study at public accounting firms inDKI Jakarta).Student Journal of FEB Student,7 (2),34002.
Hemirna,M.D.(2009).InfluenceCharacteristics ofPersonalAuditors,ExperienceAuditAndIndependence1430H/ 2009AdExperienceAuditAndIndependence.
Herliansyah, Y., & Ilyas, M. (2006).The effect of auditor experience to the use of irrelevant evidencein theAuditorsJudgment.SymposiumThe NationalAccountingXI.
Beautiful, S. N. (2010).The effect of competence and independence of auditors of audit quality (empirical studiesOn the auditorHoodInSemarang). Research JournalAccountingAndFinance,3 (1), 562.
Irawati. (2011).The effect of competence and independence of auditors of the audit quality in the accounting firmPublicinMakassar(Vol.5,IssueDecember).
Jumratun.(2021).InfluenceIndependence,LocusOfControl,EthicsdanreligiusitasToThe quality ofaudit.
3 (March), 6.
Kovinna,F.(2013).InfluenceIndependence,ExperienceWork,Competence,andEthicsAuditorstoThe quality ofAudit(The studythe case ofat the officePublic AccountantinKota Palembang).Accounting, 01,1-14.
The governmentRepublicIndonesia.(2007).LawLawIndonesia.21 (5-6),1-49.
The governmentRepublicIndonesia.(2011).The lawRepublicIndonesiaNo.5Year2011aboutAccountantsThe public.http://www.dpr.go.id/dokjdih/document/uu/uu_2011_5.pdf
Rahman. (2020).The effect of work experience and feud audit against the quality of the audit at the Accounting FirmPublicIn makassar.EconomicsBosowa,6 (001),213-224.
Rebecca, S. (2019).The effect of competence of independence, independence and ethics of auditors of the audit quality(The studyEmpiricalOn theThe officeAccountantsPublicInRegionJakartaThe Center).1-91.http://repository.stei.ac.id/4763/
Suharti. (2017).The Impact of Working Experience, Professionalism, Integrity, and Independency on AuditingQuality: Auditors' Ethics USA The Moderator (Study on BPKP Representative at Riau Province). Exchange rate, 2,14-22.
Tannia, R. (2021).Influence of Independence, Accountability, Professional Care, and Time Budget PressureAgainst the qualityAudit.Eco-fin, 3 (1), 203-212.https://doi.org/10.32877/ef.v3i1.401
Utami, U. I. (2015).Influence of integrity, objectivity, confidentiality, competence and work experienceAuditor Performance.FacultyofEconomcsRiau University,.2 (1),1-15.
Wardana and Ariyanto. (2016).The effect of transformational leadership style, objectivity, integrity andEthics of auditors of audit quality. Hey-JournalAccounting University of Udayana.14.2 February (2016).948-976,948-976.
Watkin A. et al. (2004). Audit Quality:A Synthesis of theory and Empical Research. Journal of AccountingLiterature, 23,153-193.
Windari, F. (2017).Analysis of factors that affect the performance of auditors with compliance withProfessional standard of public accountant (SPAP) as a moderating variable (study at accounting firmPublicIn Medan).Thesis,1-136.
Yusri.(2020).FactorsTheInfluenceThe quality ofAuditInThe officeAccountantsPublicThe cityMakassar.
Published
2026-02-11
How to Cite
SUWANDI, Suwandi et al.
ANALYSIS OF FACTORS INFLUENCING THE AUDIT QUALITY PUBLIC ACCOUNTING FIRM ON THE PRESENT TIME (EMPIRICAL STUDY ON ACCOUNTING PUBLIC IN PEKANBARU CITY).
LUCRUM : Jurnal Bisnis Terapan, [S.l.], v. 5, n. 3, p. 299-308, feb. 2026.
Available at: <https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/lucrum/article/view/5778>. Date accessed: 16 feb. 2026.
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