Abstract

The aim of this research is to provide empirical evidence and a discussion of the impact of the professional capacity of the auditor built into the aspects of information quality in the financial statements, experience, and communication. This is a quantitative study that employs the explanatory approach. This study's subjects are public accounting companies in Banten. The sample used in this analysis is the auditor who has worked for at least two years in the public accounting company in Banten. Primary data obtained from the questionnaires are the data form used in this analysis. Structural equation modeling is the computational analytical approach used in this research. The compilation of this research from the data collection that has been done reveals a considerable positive effect on the quality of financial statement information between the technical capacities of the auditor. This research shows that the greater the technical capacity of the auditors involved, the higher the quality of information in the financial report.

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