PENGARUH PENGALAMAN, INDEPEDENSI, KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI

Authors

  • Rahmatul Auva wisna Uin suska
  • Sonia Sischa eka putri Uin suska riau

Keywords:

Kualitas audit, Kompetensi, pengalaman, Independensi, Etika auditor

Abstract

This research aims to determine the influence of experience,independence and competency on audit quality with auditorethics as a moderating variable. This research was conducted atthe West Sumatra Representative Inspectorate office. The sample in this research is all West Sumatra Inspectorateauditors. This type of research is quantitative research. Thedata used is primary data. The method for collecting data uses aquestionnaire via gform. The sampling technique used asaturated sampling technique with a sample size of 39respondents. The data was processed using the Smart PLS version 4 model to test the measurement model evaluation and structural model evaluation. The results of the t test show thatcompetency has a significant effect on audit quality, while experience has a significant negative effect on audit quality, independence has a significant negative effect on audit quality,auditor ethics does not strengthen the influence of experienceon audit quality, auditor ethics does not strengthen independence on audit quality and audit ethics. does notstrengthen the influence of competency on audit quality.

Published

2025-01-11