The Influence of Accounting Information Systems, Competence, and Auditor Independence on Audit Quality at Public Accounting Firms in Solo Raya
DOI:
https://doi.org/10.56456/jebdeker.v6i2.933Keywords:
Accounting Information System, Auditor Competence, Auditor Independence, Audit QualityAbstract
The objective of this research is to analyze the influence of the implementation of Accounting Information Systems, Auditor Competence, and Auditor Independence on the Audit Quality of Public Accounting Firms in the Solo Raya region. The research is expected to provide an understanding of various factors that play a role in determining audit quality and can be considered in efforts to enhance auditor professionalism and the quality of audit results. This quantitative approach involves data collection through the distribution of questionnaires to auditors in 12 Public Accounting Firms in the Solo Raya region. The respondent selection technique is applied based on purposive sampling, which determines the characteristics of auditors with at least one year of experience. Data is analyzed using multiple linear regression through the SPSS system, which includes validity testing, reliability, and classical assumption tests. The findings reveal that individual auditor competence is an aspect in determining audit quality. In addition, the implementation of Accounting Information Systems and Auditor Independence does not show a significant effect on Audit Quality. Nevertheless, all three variables together significantly influence audit quality. Auditor Competence is the most important factor in developing audit quality. The policy implications of this research present the need for Public Accounting Firms to strengthen auditor competence through training activities, skill development, and continuous professionalism enhancement. Furthermore, the implementation of Accounting Information Systems and strengthening auditor independence should still be considered as efforts to encourage the formation of efficient and reliable audit quality.
References
Abdullah, M. (2021). Metodologi Penelitian Kuantitatif. Yogyakarta: Aswaja Pressindo.
Adinda Rahda Salsabilla, & Sri Kurniawati. (2026). [Pengaruh Kompetensi Auditor, Penggunaan Big Data Analytics, Independensi dan Etika Profesi Terhadap Kualitas Audit Di Kantor Akuntan Publik (KAP) Jakarta Timur dan Jakarta Pusat]. IKRAITH-EKONOMIKA, 9(1).
Agrayi Afifa Putri, Cris Kuntadi, & Yetri Martika Sari. (2024). Pengaruh Audit Internal, Sistem Informasi Akuntansi Dan Komitmen Organisasional Terhadap Kualitas Laporan Keuangan. Kajian Ekonomi dan Akuntansi Terapan, 1(2), 106–121. https://doi.org/10.61132/keat.v1i2.133
Agustin, A. V., & Afiqoh, N. W. (2025). Pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan. Journal of Current Accounting and Auditing, 6(1), 45–56.
Agustina. (2022). Pengaruh kompetensi auditor terhadap kualitas hasil audit. JEBDEKER: Jurnal Ekonomi, Bisnis dan Kewirausahaan, 5(1), 45–55
Alfhedo, M. R., dkk. (2023). Pengaruh kompetensi auditor dan independensi auditor terhadap kualitas audit. Jurnal Bisnis, Ekonomi, dan Sains, 2(1), 45–56. Jurnal Bisnis, Ekonomi, dan Sains
Arens, A. A., Elder, R. J., & Beasley, M. S. (2023). Audit and Assurance Services: An Integrated Approach (18th ed.). Pearson.
E-Jurnal Manajemen. (2022). Pengujian validitas menggunakan Pearson Product Moment Correlation. E-Jurnal Manajemen, 11(4), 245–256
Maulana, A. F., & Yuhertiana, I. (2021). Pengaruh Kompetensi Auditor terhadap Kualitas Audit Dimediasi Komitmen Organisasi di Sektor Publik. Jurnal Ilmiah Edunomika, 5(2), 1558–1567
Br Silaen, L. T. (2022). PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI: Studi pada Kantor Akuntan Publik Provinsi DKI Jakarta. JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi, 1(4), 639–650. https://doi.org/10.59004/jisma.v1i4.212
Effendi, Y., Kusumawardani, A., & Herlina, L. (2025). PERGANTIAN AUDITOR, INDEPENDENSI AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK WILAYAH KOTA BANDUNG. 9.
Fathoni, Y. H., & Syarif, D. (2025). Pengaruh Pergantian Auditor, Independensi Auditor, Dan Audit Delay Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kantor Akuntan Publik Doli, Bambang, Sulistiyanto, Dadang & Ali. 3.
Mardiati, E., Rosalina, K., Avanti, P. T., & Fitriyah, L. H. (2022). Determinants of Audit Quality: Evidence from Indonesia. Jurnal Akademi Akuntansi, 5(4), 448–461. https://doi.org/10.22219/jaa.v5i4.17919
Maryana, D. (2022). PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG. JURNAL AKUNTANSI, 18.
Natalia, N. K. L., & Latrini, M. Y. (2021). Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan. E-Jurnal Akuntansi, 31(2), 490–501. https://doi.org/10.24843/EJA.2021.v31.i02.p07
Renaldi, R., & Mawardi, M. C. (2021). Pengaruh kompetensi, independensi, dan skeptisme profesional auditor terhadap kualitas audit. Jurnal Akuntabilitas, 15(2), 145–156. https://doi.org/10.15408/akt.v15i2.22028
Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2021). Accounting Information Systems (15th ed.). Pearson
