KINERJA AUDIT MELALUI KUALITAS AUDIT: INDEPEDENSI, PROFESIONALISME, DAN TEKNOLOGI INFORMASI

Abstract

This research aims to analyze the influence of independence, professionalism and information technology on auditor performance through audit quality at East Java Province Public Accounting Firms, especially in the City of Surabaya and Malang City. This research uses primary data by conducting research directly in the field by distributing questionnaires or statement sheets to respondents and also via a Google Form link sent via email and via WhatsApp. The method used in this research is data analysis techniques using SmartPLS. The results of this research show that: independence and professionalism have an influence on auditor performance, information technology has no influence on auditor performance, independence, professionalism and information technology have an influence on audit quality, audit quality can be an intervening between independence, professionalism and performance. auditor, while audit quality cannot be an intervention between information technology and auditor performance.