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

Abstract

This research aimed to examine the effect of auditors’ competency on the audit quality with professional skepticism as the moderated variable at KAP in Surabaya. The research was quantitative with multiple linear regression as the data analysis technique. Furthermore, the population was auditors KAP in Surabaya. The data collection technique used purposive sampling technique. In line with that, there were 90 respondents as the sample.
The research showed that (1) the competency had a positive effect on the audit quality at KAP in Surabaya. It meant that the auditors’ competency was indicated by their expertise in providing professional services; whether the higher the auditors’ competency the more qualified the audit produced. (2) The professional skepticism had a siqnificant effect on the audit quality at KAP in Surabaya. In other words, the professional skepticism focused on the auditors’ critical behavior to collect a complete and reasonable list. As a consequence, it increased the audit’s quality. (3) the professional skepticism could moderate the effect of competency on the audit’s quality at KAP in Surabaya. In short, with the auditors’ skepticism, they would be critical of maintaining competency in the form of increasing expertise in the audit field thereby improving audit quality.