Audit Quality: A Review Based on Auditor Ethics, Competence, Independence, and Client Pressure on Audit Quality

  • Manuaba Dewa Made Bayu Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
  • Rustiarini Ni Wayan Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
  • Shinta Dewi Ni Putu Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Abstract

This study analyzes auditor ethics, competence, independence, and client pressure on audit quality in Bali Province. Determination of the research sample using a saturated sampling technique. The sample used is all auditors who work in Bali public accounting firms, as many as 116 samples. The data analysis method used in this research is multiple linear regression analysis. The results showed that auditor ethics had a positive effect on audit quality. Competence had a negative effect on audit quality, while independence and client pressure did not affect audit quality

Published
2020-11-30