The Influence of Quality Control Systems and Auditor Competence in Improving Audit Quality at ABC Public Accounting Firm (KAP) in Medan City
Keywords:
Quality Control System, Auditor Competence , Audit Quality , Public Accounting Firm , Financial ReportingAbstract
This study aims to analyze the influence of quality control systems and auditor competence on audit quality at ABC Public Accounting Firm (KAP) in Medan City. The increasing growth of the capital market and the demand for transparency in financial reporting have made audit quality a crucial factor in maintaining public trust. Audit quality reflects the auditor’s ability to detect and report material misstatements, which is influenced by internal factors within the firm, including the implementation of a quality control system and the level of auditor competence. This research uses a quantitative approach with primary data collected through questionnaires distributed to 23 auditors using a saturated sampling technique. Secondary data were obtained from relevant literature and prior studies. Data analysis was conducted using SPSS version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that all research instruments are valid and reliable, and the data meet the required assumptions. The findings show that the quality control system has a positive and significant effect on audit quality, indicating that well-implemented policies and procedures can improve consistency and accuracy in audit processes. Auditor competence also has a positive and significant effect on audit quality, suggesting that auditors with higher knowledge, experience, and expertise are better able to produce reliable audit results. Simultaneously, both variables significantly influence audit quality, with a coefficient of determination (R²) of 0.498, meaning that 49.8% of the variation in audit quality can be explained by these two factors, while the remaining 50.2% is influenced by other variables. In conclusion, strengthening quality control systems and improving auditor competence are essential strategies to enhance audit quality and maintain public confidence in the auditing profession.
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Copyright (c) 2026 Denissa Yori Ananda, Elisabeth Siahaan , Yasmin Chairunnisa Mochtar (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
