Individual factors affecting the audit quality

Rony Wardhana, Eranio Adam, Bayu Nurcahyo Andini, Heru Tjaraka, Abdul Talib Bin Bon

Research output: Contribution to journalConference articlepeer-review


This study aims to determine and analyze the effect of an auditor's individual factors on audit quality. This study examines the effect of Independence, Experience, Competence, and Due Professional Care on Audit Quality. This research was conducted at the Public Accounting Firm (KAP) in the city of Surabaya. The number of samples obtained is equal to 40 with a sampling technique with purposive sampling. The method used by researchers is a descriptive quantitative method where researchers use primary data by distributing questionnaires to various public accounting firms in the city of Surabaya. Then the data is processed using multiple linear analysis methods and hypothesis testing. The results showed that the Independence and Competence Variables influenced Audit Quality while the 2 other variables namely the Experience and Due Professional Care Variables did not influence Audit Quality.

Original languageEnglish
JournalProceedings of the International Conference on Industrial Engineering and Operations Management
Issue numberAugust
Publication statusPublished - 2020
EventProceedings of the 5th NA International Conference on Industrial Engineering and Operations Management, IOEM 2020 - Virtual, United States
Duration: 10 Aug 202014 Aug 2020


  • Audit Quality
  • Competence
  • Due Professional Care
  • Experience
  • Independence


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