• Muhammad Ichsan Siregar
  • Anisa Listya Universitas Sriwijaya
  • Ruth Samantha Hamzah Universitas Sriwijaya
  • Nur Khamisah Universitas Sriwijaya
  • Abdullah Saggaf Universitas Sriwijaya



Competency, Independency, Audit Quality


The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.


Alim, M.N., T. Hapsari, dan L. Purwanti. 2007. Pengaruh Kompetensi dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi. Jurnal Simposium Nasional Akuntansi X. Makasar.

Agusti dan Pertiwi. 2013, Pengaruh Kompetensi Independensi dan profesionalisme terhadap kualitas audit (Studi empiris pada kantor akuntan public se Sumatra ) Volume 21, Nomor 3 September 2013.

Arfan, I. Lubis. 2010. Accounting Behavior. Second Edition of Salemba Empat: Jakarta.

Bonner, E.Sarah., and Barry L. Lewis. 1990. Determinants of Auditor Expertise. Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing: 1-20.

Carcello, J.V, et al. 1992. Audit quality attributes: the perceptions of auditor partners, prepares, and financial statemen use.. Auditing: a journal of practice and theory, vol. 11 (spring): 1-15.

De Angelo, L.E. 1981b. Auditor Size and Audit Quality. Journal of Accounting and Economics. December, pp. 183-199.

Deis, D.R. and Giroux, G.A. 1992. Determinants of Audit and Clients. The Ohio CPA Journal. Juni: 21-24.

Effendi, Muh. Taufiq. 2010. Pengaruh Kompetensi, Independensi, dan Motivasi terhadap Kualitas Audit pada Aparat Inspektorat dalam Pengawasan Keuangan Daerah (Studi Empiris pada Pemerintah Kota Gorontalo). Tesis (Tidak dipublikasikan). Program Pasca Sarjana Universitas Diponegoro Semarang.

Furiady, Olivia and Kurnia, Ratnawati. 2015. The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity toward Audit Quality. Procedia-Social and Behavioral Sciences, 211 (2015) 328-335.

Ghafran, C., & O'Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. International Journal , 578-593.

Jensen, Michael C and Meckling, William H. 1976. Theory of The Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Jurnal of Financial Economics, Vol. 3, No. 4, October pp. 305-360.

Kovinna, Fransiska dan Betri. 2014. Pengaruh Independensi, Pengalaman Kerja, Kompetensi, Dan Etika Auditor Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Kota Palembang). STIE MDP.

Lee, C.J. dan Z. Gu. 1998. Low Balling, Legal Liability and Auditor Independence. The Accounting Review. 73 (4). pp. 533—556.

Mautz, R.K. dan H.A. Sharaf. 1961. The Philosophy of Auditing. Sarasota, Florida: American Accounting Association.

Retrieved from at January 2019.

Siegel, G., dan H.R. Marconi, 1989. Behavioral Accounting. South Western Publishing, Co. Cincinnati, OH.

Samuelson, D., Lowenshon, S., and Johnson, L. 2006. The Determinants of Perceived Audit Quality and Auditee Satisfaction in Local Government. Journal of Public Budgeting, Accounting & Financial Management, Vol. 18, No.2.

Zarefar, Arumega et al. 2016. The Influence of Ethics, Experience and Competency toward the quality of Auditing with Professional Auditor Scepticism as a Moderating Variable. Procedia-Social and Behavioral Sciences, 219 (2016) 828-832