Hubungan Integritas, Objektivitas, dan Independensi Auditor dengan Kualitas Audit pada Kantor Akuntan Publik

Abstrak

This study examines how auditors’ integrity, objectivity, and independence affect audit quality in Public Accounting Firms (KAP) in DKI Jakarta during 2023. Using a quantitative method, data were gathered from 114 auditors through questionnaires and analyzed with multiple linear regression after validity and reliability testing. The results show that all three factors together influence audit quality by 36.1%. However, only objectivity has a significant positive effect, while integrity and independence are positive but insignificant. Thus, objectivity is the main driver of audit quality, supported by integrity and independence as ethical principles.