The Influence of Competency, Independence, and Accountability on Audit Quality with Auditor Ethics as Moderating Variable

Shahihul Islam, Nur Diana, Irma Hidayati

Abstract


The aim of this research is to analyze the influence of competency, independence, and accountability on audit quality with auditor ethics as a moderation variable. The population and sample of this study were auditors who worked at public accounting firms in Malang City. The number of samples used in this study was 70 respondents consisting of auditors who worked at public accounting firms in Malang City with certain criteria. Data analysis in this study used moderated regression analysis using SmartPLS software version 3.2.9. The results obtained from testing the data in this study are the variables of competency, independence, and accountability that have a significant positive effect on audit quality. Meanwhile, the auditor ethics variable has no effect on audit quality and the auditor ethics variable is unable to moderate the effect of competency, independence, and accountability.

Keywords: Accountability, auditor ethics, audit quality, competency, independence


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References


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