FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN KEPRIBADIAN AUDITOR SEBAGAI VARIABEL MODERATING

Abstract

The basic personality of an auditor can affect audit quality. Judging personality types with planned
characteristics, following the rules, following the schedule and clinging to its position are considered suitable to
become an auditor. The population in this study includes managers, supervisors, partners, senior auditors and
junior auditors working in KAP in Surabaya. In this study, based on the criteria of purposive sampling
obtained 119 auditors. Data collection techniques in this study using questionnaires. The type of data used in
this study is primary data collected through sending questionnaires to respondents. The research method is
quantitative, while the data analysis technique using Moderating Regresion Analysis (MRA). The results of
this study indicate that the competence, independence, work experience, personality of the auditor has a positive
influence, while the time budget preasure has a negative influence, while the auditor's personality variable as a
moderating factor can strengthen the influence of competence, independence, time budget preasure, work
experience on audit quality.

Key words : competence, independence, time budget preasure, work experience, auditor personality, audit
quality