Influence Competence Auditor, Independence Auditor, Auditor Motivation And Auditor Workload Towards Quality Audit On Public Accounting Office In Medan City

Abstract

Auditors are professionals who play a role in auditing financial statements to ensure compliance with accounting standards and provide independent opinions, making audit quality a crucial element in maintaining public trust. In practice, auditors often face various obstacles such as time pressure, limited resources, and potential conflicts of interest, which can impact the quality of audit results. In Medan, audit quality is considered to still need optimization to meet the expectations of financial statement users. Several cases in Indonesia also show that low audit quality is often influenced by factors such as limited competence, lack of independence, low work motivation, and high auditor workload. These conditions have the potential to cause auditors to be less careful, objective, and less than optimal in carrying out audit procedures, thus impacting the credibility of financial statements and public trust. This study used a population of all 35 auditors working at a Public Accounting Firm in Medan. The saturated sampling technique used the entire population as the research sample. The results showed that auditor competence, independence, motivation, and workload each partially had a significant influence on audit quality. In addition, simultaneously, the four variables were also proven to have a significant influence, which indicates that the combination of these factors plays an important role in determining the quality of audits produced by Public Accounting Firms in Medan City