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

Abstract

A public accountant is an independent auditor who provides services to the general public especially in the field of financial statement audits made by his clients. The task of a public accountant is to examine and provide an opinion on the fairness of the financial statements of a business entity based on the standards specified by the Indonesian Institute of Accountants. Based on this, the public accountant has an obligation to maintain the quality of the audit it produces. In carrying out his profession a public accountant in Indonesia is governed by a code of conduct with the name of the Code of Ethics of the Indonesian Institute of Accountants. Code of Ethics The Indonesian Institute of Accountants is an ethical and moral principles that provides guidance to public accountants to connect with clients, fellow members of the profession as well as the community. The purpose of this research is to analyze the influence of competence and independence of auditors on audit quality with auditor ethics as a moderation variable. The population in this research is the auditor KAP in Surabaya. Determination of this research sample using purposive sampling method with criterion of auditor who has year of business license of public accountant office by IAPI maximum of year 2011. The result show that competence variable, independency, and auditor ethics have a significant effect on audit quality. This is indicates that the high competence and independence of the auditor will make the ethical behavior to produce a quality audit.
Keywords: competence, independence, audit quality, auditor ethics.