Effect of Auditor Independence and Perception Junior Auditor of The Quality Audit Office in Jakarta (Empirical Study on Public Accountants Office Jakarta are Already Registered in OJK)

Authors

  • Abdul Bari Universitas Muhammadiyah, Sukabumi, Indonesia
  • Riyan Setiawan Universitas Mercu Buana, Jakarta, Indonesia
  • Novawiguna Kemalasari Universitas Mercu Buana, Jakarta, Indonesia
  • Deby Jannati Gustiwi Universitas Trisakti, Jakarta, Indonesia
  • Ahamad Badawi Saluy Universitas Paramadina, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/gijea.v4i4.1038

Keywords:

Independence, Perception Junior Auditor, Audit Quality

Abstract

The purpose of this study was made to test and find out Whether there is an influence between Independence and Junior Auditor's Perception of Audit Quality.This research was conducted by taking samples from auditors who are in Central Jakarta Public Accounting Firm. By using the questionnaire as a testing tool and PLS as a tool processing the data from the questionnaire.The results of the study PROVE that Independence influences Audit Quality Because auditors who are in Central Jakarta Public Accountant Firms do not violate the established auditing profession standards while Auditor's Perception does not Affect audit quality Because audit implementation does not Affect the perception between audit quality and the results produced.

References

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Published

2026-09-17

How to Cite

Bari, A., Setiawan, R., Kemalasari, N., Gustiwi, D. J., & Saluy, A. B. (2026). Effect of Auditor Independence and Perception Junior Auditor of The Quality Audit Office in Jakarta (Empirical Study on Public Accountants Office Jakarta are Already Registered in OJK). Greenation International Journal of Economics and Accounting, 4(4), 994–999. https://doi.org/10.38035/gijea.v4i4.1038

Issue

Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - October 2026)

Section

Articles

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Copyright (c) 2026 Abdul Bari, Riyan Setiawan, Novawiguna Kemalasari, Deby Jannati Gustiwi, Ahamad Badawi Saluy

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