Exploring the Impact of Auditor Competence and Independence on Audit Quality: A Case Study of Public Accounting Firms in Bandung

An audit is a systematic process performed by a competent and independent party to gather and objectively assess information with the goal of determining the level of fairness and reliability of financial accounts. Audited financial statements have an important role for companies and external parties in decision making, so that audit quality greatly determines the accuracy of the information conveyed. To maintain the quality, auditors must have adequate competence and maintain their independence. The purpose of this study is to examine and gather empirical evidence on the simultaneous and partial influence of auditor competence and independence on audit quality at public accounting firms (KAP) in the Bandung area. This study employs a quantitative method, specifically a questionnaire-based survey research design. Primary data was used. The sample approach used in this study is purposeful sampling. This investigation included 58 samples. According to the study's findings, competence and independence have a simultaneous effect on audit quality. However, only competence has an impact on audit quality, whereas independence has no influence.