THE INFLUENCE OF COMPETENCE, WORK EXPERIENCE, AND AUDITOR PROFESSIONAL ETHICS ON AUDIT QUALITY

This study aims to determine the effect of auditors competence, work experience and professional ethics on audit quality. This research was conducted on the internal auditors of the public accounting firms in South Jakarta as many as 29 respondents. The sampling technique of this study is the saturated sampling technique. The type of research in this study is quantitative. The Data Analysis technique used is multiple linear regression, namely F test and T test. Based on the test results, it shows that there are 2 variables that influence audit quality, namely competency, auditor professional ethics and there is 1 variable that does not influence audit quality, namely the work experience variable. It is hoped that the results of this research will become new knowledge that can be used to find out what factors can influence audit quality scores.