The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya

Gilbert Alexander H. Sipahelut ; Tri Ratnawati
International Journal of Economic, Social and Deve... 📅 2025 Vol 2, No 2 🔗 DOI: 10.70062/globaleconomics.v2i2.265
Abstract
This study aims to analyze the influence of independence, competence, auditor experience, and due professional care on audit quality. The research focuses on auditors in Public Accounting Firms (PAFs) operating in the Surabaya region. A quantitative approach was employed, with data collected through questionnaires distributed to 100 auditors from 23 PAFs in Surabaya. The data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results indicate that auditor competence has a positive and significant effect on audit quality, while independence, auditor experience, and due professional care do not show significant influences. These findings suggest that PAFs should prioritize enhancing auditor competence to improve audit quality. 
Keywords
Independence; Competence; Auditor-Experience; Due-Professional-Care; Audit-Quality
How to Cite

Gilbert Alexander H. Sipahelut & Tri Ratnawati (2025). The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya. International Journal of Economic, Social and Development Sciences, 2(2). https://doi.org/10.70062/globaleconomics.v2i2.265

Gilbert Alexander H. Sipahelut; Tri Ratnawati, "The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya," International Journal of Economic, Social and Development Sciences, vol. 2, no. 2, 2025.

Gilbert Alexander H. Sipahelut; Tri Ratnawati. "The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya." International Journal of Economic, Social and Development Sciences, vol. 2, no. 2, 2025.

Gilbert Alexander H. Sipahelut; Tri Ratnawati. "The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya." International Journal of Economic, Social and Development Sciences 2, no. 2 (2025).

Gilbert Alexander H. Sipahelut & Tri Ratnawati (2025) 'The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya', International Journal of Economic, Social and Development Sciences, 2(2). doi: 10.70062/globaleconomics.v2i2.265.

Gilbert Alexander H. Sipahelut; Tri Ratnawati. The Influence of Independence, Competence, Auditor Experience, and Due Professional Care on Audit Quality : An Empirical Study at Public Accounting Firms in Surabaya. International Journal of Economic, Social and Development Sciences. 2025;2(2).

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