PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to examine the effect of auditor independence on audit quality with professional skepticsm as
the moderating variable. The research was quantitative. Moreover, the data were primary with questionnaires as
the instrument in the data collection technique. The population was auditors who worked at Public Accounting
Office in Surabaya. Furthermore, the data collection technique used purposive sampling. In line with that, there
were 15 Public Accounting Offices in Surabaya as the sample. Additionaly, the data analysis technique used
multiple regressions and interaction regressions (MRA). The result of the analysis showed that the auditor’s
independence had a positive effect on the audit quality of the Public Accountant Office in Surabaya. This meant
the higher the auditor’s independence was, the higher the audit quality would be. In addition, professionalism
skepticism was able to moderate the effect of the auditor’s independence on the audit quality of the Public
Accountant Office in Surabaya.