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

Abstract

This research is meant to analyze the influence of competency and independency of auditor to the audit quality
with the audit ethics as moderating variable. This research is quantitative. The population of this research is
Public Accountant Firm profession auditor who supports the market capital in East Java. The selection of
research samples has been done by performing purposive sampling with the criteria auditors who have their
public accountant office license . therefore Public Accountant Firm profession auditors who support the market
capital in East Java and 8 Public Accountant Firms and 40 Public Accountant Firms observation data have been
selected as samples. The result of this research shows that competency, independency, and audit ethics have
significant influence to the audit quality. It indicates that when the competency and independency which is
owned by the auditor is high, it will become an ethics to provide qualified audit.
Keywords: competency, independency, audit ethics, audit quality.