PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to examine the effect of competencies and independency on the audit quality with auditor ethics as moderated variable of KAP which were list on the Ministry of Finance of Republic of Indonesian in Surabaya. The sample used in the study as many as 15 KAP was selected by purposive sampling.moreover, the data used in this study are primary data obtained from questionnaires distributed by researchers to auditors in the KAP that are used as research samples. The data analysis technique used multiple linear regression. The result of this study in the t test (hypothesis test), it showed the competence had positive effect on the audit quality with t of 2,164 and significance of 0,038. The independence variable had positive effect on the audit quality with t of 3,410 and significance of 0,002. The interaction between competence and auditor ethics had negative effect on the audit quality with t of -2,027 and significance of 0,051. The interaction between the independence variables and auditor ethics had negative effect on the audit quality with t of -2,882 and significance of 0,007.
Keywords: Public Accountant, Competence, Independency, Auditor Ethic, Audit Quality