PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA AUDITOR KAP DI PALEMBANG)
Daftar Isi:
- Audit quality is all possibilities where the auditor will find and report violations on the accounting system that is guided by established audit standards. This study aims to determine the ethics of auditors as moderating the influence of competence and independence on audit quality in the city of Palembang. The data collection method used was using a questionnaire that was distributed directly to auditors working in Palembang. The population in this study were all auditors who worked in the Public Accountant office in Palembang with a total auditor of 51 people. The number of samples used was 36 auditors using the purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on analysis and hypothesis testing, it can be concluded that (1) competence does not affect audit quality, (2) independence has a positive effect on audit quality, (3) auditor ethics do not moderate (weaken) the influence of competence on audit quality, (4) ethics The auditor moderates (strengthens) the influence of independence on audit quality. Keywords: Audit Quality, Auditor Ethics, Competence and Independence.